Equivalent Units Calculations - Weighted Average Method The following are selected operating data for Jackson Company's Blending Department for April 2019. Tinting and packaging operations are carried out subsequently in other departments. Beginning inventory 12,000 units, 60% complete Started and completed 204,000 units Ending inventory 18,000 units, 30% complete Calculate the equivalent units completed using the weighted average method, assuming that the materials are added at the beginning of the process and conversion costs are incurred evenly throughout. Jackson Company Flow of Units and Equivalent Units Calculation, April 2019 Equivalents Units % Work Direct % Work Conversion Where do the units go? Where do the units come from? Materials Done? Done? Costs 204,000 Completed/Transferred 18,000 Ending Inventory 100 % 204,000 204,000 100% 204,000 Beginning Inventory 18,000 30% Started 100% 18,000 5,400 Total 222,000 Total 209,400 222,000 222,000