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

A B C D

Beginning inventory 6,000 3,000 44,000

Percent completion 40% 80% 70%

Units started 21,000 24,000 54,000 35,000

Ending inventory 5,000 12,000 15,000

Percent completion 30% 25% 30%

Required:

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