Equivalent Units Calculations - Weighted Average Method \begin{tabular}{|l|c|l|} \hline Beginning inventory & 10,000 units, & 60% complete \\ \hline Started and completed & 170,000 units & \\ \hline Ending inventory & 15,000 units, & 30% complete \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline & & JacksFlowofUnitsandEquiv & ts C & Iculation, & pril & & \\ \hline & & & & & Equivalen & ts Units & \\ \hline Where do the units & & Where do the un & & %WorkDone? & DirectMaterials & %WorkDone? & ConversionCosts \\ \hline Beginning Inventory & 0 & Completed/Transferred & 0 & 0% & 0 & 0% & 0 \\ \hline Started & 0 & Ending Inventory & 0 & 0% & 0 & 0% & 0 \\ \hline Total & 0 & Total & 0 & & 0 & & 0 \\ \hline \end{tabular}