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Computation of Physical flow of units and equivalent units Jade Paint Inc. manufactures paint using two processes - Mixing and Canning . On March 1st, the company provided the following production data for the Mixing department: Acronyms: BWIP: Beginning Work-in-Process Inventory US: Units Started UCTO: Units Completed and Transferred Out EWIP: Ending Work-in-Process Inventory WA: Weighted Average EU: Equivalent Units d: Compute the units in the ending work-in-process inventory. Compute the equivalent units of production (EU) for direct materials and conversion using the weighted average method. Use Physical flow of units formula to compute Ending WIP. Under WA method, computation of EU involves UCTO and EWIP