Equivalent Units Calculations-Weighted Average Method Terrace Corporation makes an industrial cleaner in two sequential departments, Compounding and Drying. All material is added at the beginning of the process in the Compounding Department. Conversion costs are added evenly throughout each process. Terrace uses the weighted average method of process costing. In the Compounding Department, beginning work in process was 3,600 pounds (60% processed), 61,200 pounds were started, 57,600 pounds were transferred out, and ending work in process was 65% processed. Calculate equivalent units for the Compounding Department for August 2016 TerraceCorporation Flow of Units and Equivalent Units Calculation, August 2016 Equivalent Units Complete/Transferred Ending Inventory Total % Work done Direct Materials % % % Work Conversion Done Costs % %