Equivalent Units calculations-FIFO Method

The following selected operating data are for Jackson Company's Blending Department for the month of April 2019. Tinting and packaging operations are carried out subsequently in other departments.

Beginning inventory		18,000 units, 60% complete
Started and completed		306,000 units
Ending inventory		27,000 units, 30% complete

Calculate the equivalent units accomplished using the FIFO method, assuming that the materials are added at the beginning of the process and conversion costs are incurred evenly throughout.

						Equivalent Units
Where do the units come from?			Where do the units go?		% in April?	Direct Materials	% Work April?	Conversion Costs
			Complete/Transferred
Beginning Inventory	Answer		Beginning Inventory	Answer	Answer	Answer	Answer	Answer
Started	Answer		Started and completed	Answer	Answer	Answer	Answer	Answer
Total	Answer		Ending Inventory	Answer	Answer	Answer	Answer	Answer
			Total	Answer		Answer		Answer