Equivalent Units: FIFO Method The following data are for four independent process-costing departments. Inputs are added continuously 5,000 Beginning inventory Percent completion Units started Ending inventory Percent completion Required Compute the equivalent units of production for each of the four departments using the FIFO methood 4,000 45,000 30% 75% 60% 24,000 20,000 49,000 35,000 4,000 9,000 10,000 20% 30% 20% Equivalent Units Department A Department B Department C Department D