eBook Equivalent Units: FIFO Method The following data are for four independent process costing departments. Inputs are added continuously. A B D Beginning inventory 5,000 4,000 45,000 30% 75% 60% Percent completion Units started 24,000 20,000 49,000 35,000 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 27,200 x Department B 22,000 X Department 42,700 Department D 77,750 x Feedback Chy Work FIFO treats the work (equivalent output) in WIP as belonging to the prior period and only counts the work (eg part of this period's output. Check My Work All work ved MacBook Pro 20 005 DW FB -8 F5 FA a # de $ A 20 J W 2 1 5 CC 7 Q d