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		50,000
Percent completion	35%	70%		60%
Units started	28,000	23,000	54,000	37,000
Ending inventory	7,000		10,000	12,000
Percent completion	25%		20%	20%

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	____