Equivalent Units: Weighted Average Method The following data are for four independent process-costing departments. Inputs are added continuously. A B D 5,000 3,000 42,000 Beginning inventory Percent completion Units started 40% 75% 70% 28,000 19,000 47,000 40,000 4,000 8,000 11,000 Ending inventory Percent completion 30% 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