Equivalent Units: Weighted Average Method The following data are for four independent process costing departments. Inputs are added continuously. B D Beginning inventory 7,000 3,000 42,000 Percent completion 40% 80% 65% Units started 22,000 21,000 51,000 37,000 Ending inventory 6,000 8.000 13,000 Percent completion 30% 20% 2596 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 Department D