Equivalent Units Calculations$-$Weighted Average Method

Ferris Corporation makes a powdered rug shampoo in two sequential departments, Compounding and Drying. Materials are added at the beginning of the process in the Compounding Department. Conversion

costs aro added evenly throughout each process. Ferris uses the weighted average method of process costing. In the Compounding Department, beginning work in process was $6,000$ pounds $(70\%$ processed$),$

$38,00$ Page $2$ runds were started in process, $36,000$ pounds transferred out, and ending work in process was $60\%$ processed.

Calculate equivalent units for March for the Compounding Department.