. Equivalent Units CalculationsWeighted Average Method Terrace Corporation makes an indus- trial cleaner in two sequential departments, Compounding and Drying. All materials are added at the beginning of the process in the Compounding Department. Conversion costs are added evenly throughout each process. Terrace uses the weighted average method of process costing. In the Com- pounding Department, beginning work-in-process was 2,000 pounds (60% processed), 36,000 pounds were started, 34,000 pounds were transferred out, and ending work-in-process was 70% processed. Calculate equivalent units for the Compounding Department for August 2019.