When computing the cost per equivalent unit, it is not necessary to consider the percentage completion of the units in beginning inventory under the weighted-average method.

In the weighted-average method, the cost per equivalent unit is calculated by dividing the total cost of units completed and transferred out during the period plus the cost of ending work in process inventory by the equivalent units of production. The percentage completion of units in beginning inventory is already factored into the calculation of the cost of ending work in process inventory, so it does not need to be considered separately when computing the cost per equivalent unit.