• The following are selected operating data for Jackson Company's Blending Department for April 2019. Tinting and packaging operations are carried out subsequently in other departments.

  Beginning inventory	4,000 units,	60% complete
  Started and completed	68,000 units
  Ending inventory	6,000 units,	30% complete

  Calculate the equivalent units completed using the weighted average method, assuming that the materials are added at the beginning of the process and conversion costs are incurred evenly throughout.

  Jackson Company
  Flow of Units and Equivalent Units Calculation, April 2019
  				Equivalents Units
  Where do the units come from?		Where do the units go?		% Work Done?	Direct Materials	% Work Done?	Conversion Costs
  Beginning Inventory	Answer	Completed/Transferred	Answer	Answer	Answer	Answer	Answer
  Started	Answer	Ending Inventory	Answer	Answer	Answer	Answer	Answer
  Total	Answer	Total	Answer		Answer		Answer