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 ubsequently in other departments. Beginning inventory 16,000 units, 60% complete Started and completed 272,000 units Ending inventory 24,000 units, 30% complete alculate the equivalent units accomplished using the FIFO method, assuming that the materials are added at the beginning of the process and conversion costs curred evenly throughout. Equivalent Units % in Direct % Work Conversion There do the units come from? Where do the units go? April? Materials April? Costs Complete/Transferred ginning Inventory 16,000 Beginning Inventory 16,000 30 % 4,800 100 % 4,800 arted 296,000 Started and completed 272,000 100 % 272,000 272,000 tal 312,000 Ending Inventory 100% 24,000 30 % 72,000 Total 312,000 300,800 348,800 100% 24,000