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 4,000 3,000 43,000

Percent completion 30% 70% 65%

Units started 23,000 22,000 50,000 37,000

Ending inventory 3,000 11,000 10,000

Percent completion 20% 30% 30%

Required:

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

Equivalent Units

Department A

Department B

Department C

Department D