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

Calculate the equivalent units accomplished using the FIFO 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