Equivalent Units: Weighted Average Method

The following data are for four independent process-costing departments. Inputs are added continuously.

	A	B	C	D
Beginning inventory	8,000	6,000		46,000
Percent completion	40%	80%		60%
Units started	25,000	19,000	53,000	36,000
Ending inventory	7,000		8,000	11,000
Percent completion	30%		25%	20%

Required:

Compute the equivalent units of production for each of the preceding departments using the weighted average method.

	Equivalent Units
Department A	fill in the blank 1
Department B	fill in the blank 2
Department C	fill in the blank 3
Department D	fill in the blank 4