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		40,000
Percent completion	30%	80%		65%
Units started	23,000	16,000	50,000	38,000
Ending inventory	7,000		9,000	15,000
Percent completion	20%		30%	25%

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