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	22,500 units,	70% complete
Started and completed	279,000 units
Ending inventory	13,500 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	% Work Done?	Conversion Costs
Beginning Inventory	Answer	Completed/Transferred	Answer	Answer	Answer	Answer	Answer
Started	Answer	Ending Inventory	Answer	Answer	Answer	Answer	Answer
Total	Answer	Total	Answer		Answer		Answer