How to calculate equivalent units using fifo?

To calculate equivalent units using the FIFO (First-In, First-Out) method, first identify the units that were completed during the period and those that were partially completed at the beginning and end of the period. Calculate the equivalent units for completed units as they are fully complete. For the beginning work in process, only account for the work done during the current period, while for the ending work in process, calculate the equivalent units based on the percentage of completion. Finally, sum all equivalent units to determine the total for the period.