Equivalent Units: FIFO Method The following data are for four independent process-costing departments. Inputs are added continuously. A B D 5,000 4,000 50,000 30% 75% 60% 25,000 20,000 47,000 Beginning inventory Percent completion Units started Ending inventory Percent completion Required: 35,000 10,000 4,000 9,000 20% 30% 20% Compute the equivalent units of production for each of the four departments using the FIFO method. Equivalent Units Department A Department B Department C Department D