Equivalent Units: FIFO Method

The following data are for four independent process-costing departments. Inputs are added continuously.

	A	B	C	D
Beginning inventory	5,000	4,000		50,000
Percent completion	30%	75%		60%
Units started	25,000	20,000	49,000	35,000
Ending inventory	4,000		9,000	12,000
Percent completion	20%		30%	20%

Required:

Compute the equivalent units of production for each of the four departments using the FIFO method.

	Equivalent Units
Department A	fill in the blank 1
Department B	fill in the blank 2
Department C	fill in the blank 3
Department D	fill in the blank 4