Using the weighted-average method, compute the equivalent units of production for a new company that started 88,000 units into production and transferred 62,000 to the second department. Assume that beginning inventory was 0. Conversion is considered to occur evenly throughout the process, while materials are added at the beginning of the process. The ending inventory for Equivalent Units: Conversion is 13,000 units. Equivalent Units of Materials Equivalent Units of Conversion