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	8,000 units,	60% complete
Started and completed	136,000 units
Ending inventory	12,000 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