Eight one gallon buckets are left outside in the rain and each ends up three quarters full. How many completely full buckets does that water equal?

1. Eight buckets each hold three quarters of a gallon of rain. 2. The water collected is 8 times three quarters, which is 6 gallons. 3. That water would fill 6 buckets to 100%, leaving two empty. 4. This is the same arithmetic as equivalent units, where partly finished units are restated as a smaller number of complete ones. _Source: Jonick, Principles of Managerial Accounting (UNG Press, CC BY-SA 4.0), section 3.3 Process Costing Calculations for a Department in a Manufacturing Company_