E4-2A. Equivalent Units CalculationsWeighted Average Method The following are selected operating data for Jackson Companys Blending Department for April 2016. Tinting and packaging operations are carried out subsequently in other departments.

Beginning inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,000 units, 60% complete

Started and completed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70,000 units

Ending inventory. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,000 units, 30% complete

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