The following are selected operating data for Jackson Company’s Blending Department for April 2016. Tinting and packaging operations are carried out subsequently in other departments.

Calculate the equivalent units completed using the weighted average method, assuming that the material is added at the beginning of the process and conversion costs are incurred evenly throughout.

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Beginning inventory. Started and completed. Ending inventory.. 4,000 units, 60% complete. 70,000 units 6,000 units, 30% complete