Equivalent Units: Weighted Average Method The following data are for four independent process-costing departments. Inputs are added continuously. B D Beginning inventory 4,000 3,000 42,000 Percent completion 35% 80% 70% Units started 29,000 18,000 47,000 35,000 Ending inventory 3,000 11,000 15,000 Percent completion 25% 25% 25% Required: Compute the equivalent units of production for each of the preceding departments using the weighted average method. Equivalent Units Department A 30,850 Department B 18,600 Department 44,250 x Department D 32,450 Feedback Check My Work To calculate equivalent units, weighted average counts prior-period output in BWIP as belonging to the current period. All completed units are treated as output of the current period