eBook Calculator Equivalent Units: FIFO Method The following data are for four independent process-costing departments. Inputs are added continuously. Beginning inventory 5,000 4,000 45,000 Percent completion 30% 75% 60% Units started 25,000 20,000 47,000 34,000 Ending inventory 4,000 9,000 10,000 Percent completion 20% 30% 20% Required: Compute the equivalent units of production for each of the four departments using the FIFO method. Equivalent Units Department A Department B Department Department D