Ferris Corporation makes a powdered rug shampoo in two sequential departments, Compounding and Drying. Materials are added at the beginning of the process in the Compounding Department. Conversion costs are added evenly throughout each process. Ferris uses the weighted average method of process costing. In the Compounding Department, beginning work in process was 4,000 pounds (70% processed), 37,000 pounds were started in process, 36,000 pounds transferred out, and ending work in process was 60% processed. Calculate equivalent units for March 2016 for the Compounding Department.

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Ferris Corporation Flow of Units and Equivalent Units Calculation, March 2016 Equivalent Units % Work done Direct Materials % Work Done Conversion Costs Complete/Transferred Ending Inventory 96 96 Total