eBook Weighted Average Method, Unit Costs, Valuing Inventories Byford Inc, produces a product that passes through two processes. During November, equivalent units were calculated using the weighted average method: 200,000 Units completed Add: Units in EWIP X Fraction completet 22.400 222.400 (56,000 X 409) Equivalent units of output (weighted average) Less: Units in BWIP X Fraction complete (10.000 X 804) 8.000 214.400 Equivalent units of output (FIFO) The costs that Byford had to account for during the month of November were as follows: