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How many units must be in ending inventory if beginning inventory was 14,000 units, 56,000 units were started, and 59,000 units were completed and transferred out? Units in ending inventory Using the weighted-average method, compute the equivalent units of production if the beginning inventory consisted of 19,000 units; 52,000 units were started in production; and 55,000 units were completed and transferred to finished goods inventory. For this process, materials are added at the beginning of the process, and the units are 40% complete with respect to conversion. Equivalent Units of Materials Equivalent Units of Conversion