Equivalent Units: FIFO Method The following data are for four independent process-costing departments. Inputs are added continuously. A B D Beginning inventory 5,000 4,000 45,000 Percent completion 30% 75% 60% Units started 25,000 21,000 47,000 35,000 Ending inventory 4,000 9,000 12,000 Percent completion 20% 30% 20% Required: Compute the equivalent units of production for each of the four departments using the FIFO method. Equivalent Units Department A 26,000 x Department B 25,000 X Department C 40,700 Department D 70,400 x Feedback Check My Work FIFO treats the work (equivalent output) in BWIP as belonging to the prior period and only counts the work (equivalent output for each input) done this period as part of this period's output