Equivalent Units: FIFO Method

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

A B C D

Beginning inventory $5,0004,00045,000$

Percent completion $30\%75\%60\%$

Units started $24,00021,00047,00034,000$

Ending inventory $4,0009,00010,000$

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 $4$