Given the following:

Department A

Computation of Output in Equivalent Units

For the Month Ended March 31, 1991

FIFO Method

Flow of Production	Physical Units	Direct Materials	Conversion Costs
Work in Process	10,000 (40%)
Started in March	40,000
To account for	50,000
Completed and Transferred out during the current period	48,000	48,000	48,000
Work in Process, End	2,000 (50%)*
Direct Materials: 2,000 x 100%		2,000
Conversion Costs: 2,000 x 50%			1,000
Accounted for:	50,000
Work Done to Date		50,000	49,000
Less: equivalent units for work done on beg. inventory in previous periods
Direct Materials: 10,000 x 100%		10,000
Conversion Costs: 10,000 x 40%			4,000
Remainder, work done during current period only		40,000	45,000

*Note: Degrees of completion for conversion costs of this department only, at the dates of the work-in-process inventories.

Required:

Prepare a single schedule of equivalent units for the work done to date for the Weighted Average method.