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. Beginning inventory 14,000 units, 60% complete Started and completed 238,000 units Ending inventory 21,000 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. Jackson Company Flow of Units and Equivalent Units Calculation, April 2019 Equivalents Units % Work Direct % Work Where do the units come from? Where do the units go? Done? Materials Done? Beginning Inventory Completed/Transferred Started Ending Inventory Total Total Conversion Costs