Equivalent Units: Weighted Average Method

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

A B C D

Beginning inventory 4,000 4,000 41,000

Percent completion 40% 70% 60%

Units started 21,000 16,00048,000 33,000

Ending inventory 3,000 9,000 14,000

Percent completion 30% 20% 25%

Required:

Compute the equivalent units of production for each of the preceding departments using the weighted average method.

Equivalent Units

Department A

Department B

Department C

Department D