Equivalent Units Calculations - Weighted Average Method The following are selected operating data for Jackson Company's Blending Department for April 2019. Tinting and packaging operations are carried out subsequently in other departments.

Equivalent Units Calculations - Weighted Average Method The following are selected operating data for Jackson Company's Blending Department for April 2019. Tinting and packaging operations are carried out subsequently in other departments. 22,000 units, 60% complete Beginning inventory Started and completed 374,000 units 33,000 units, 30% complete Ending inventory Calculate the equivalent units completed 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, April 2019 Equivalents Units Direct % Work Conversion % Work Where do the units come from? Where do the units go? Done? Done? Materials Costs 374,000 22,000 374,000 100% 374,000x 100% Beginning Inventory Completed/Transferred 385,000 100 % 9,900 Started Ending Inventory 33,000 33,000 30% Total Total 407,000 407,000 407,000 383,900