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	5,000	4,000		45,000
Percent completion	30%	75%		60%
Units started	24,000	20,000	49,000	35,000
Ending inventory	4,000		9,000	10,000
Percent completion	20%		30%	20%

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