Equivalent Units Calculations - Weighted Average Method The following are selected operating data for Jackson Company's Blending Department for November. Painting and packaging operations are carried out subsequently in other departments. Beginning inventory 15,000 units, 70% complete Started and completed 186,000 units Ending inventory 9,000 units, 40% complete Calculate the equivalent units finished for the month of November using the weighted average method, assuming that the materials are added at the beginning of the process and conversion costs are incurred evenly throughout. Jackson Company Flow of Units and Equivalent Units Calculation, November Equivalents Units Where do the units come from? Where do the units go? % Work Done? Direct Materials %