Equivalent Units Calculations $-$ Weighted Average Method

The following are selected operating data for Jackson Company's Blending Department for April. Tinting and packaging operations are carried out subsequently in other departments.

$\backslash$table$[[$Beginning inventory,$8,000$ units,,$60\%$ complete$],[$Started and completed,$136,000$ units,$],[$Ending inventory,$12,000$ units,,$30\%$ complete$]]$

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.

$\backslash$table$[[$Where do the units come from?,$\backslash$table$[[$Jackson Company$],[$Flow of Units and Equivalent Units Caleulation, April$]]],[$Where do the units go$?,\backslash$table$[[\%$o Work$],[$Done$?]],\backslash$table$[[$Equivale$],[$Direct$],[$Materials$]],\backslash$table$[[$Units$],[\%$ Work$],[$Done$?]],\backslash$table$[[$Conversion$],[$Costs$]]],[$Beginning Inventory,$8000,$Completed$/$Transferred$,171,000,100\%,,,],[$Started$,148000,$Ending Inventory,$12,000,100\%,,,],[$Total$,156000,$Total,$183,000,,,,]]$