The following data are for four independent process-costing departments. Inputs are added continuously. Equivalent Units: FIFO Method A B D Beginning inventory 5,000 4,000 - 45,000 Percent completion 30% 75% 60% Units started 24,000 20,000 49,000 35,000 Ending inventory 4,000 9,000 10,000 Percent completion 20% 30% 20% Required: Compute the equivalent units of production for each of the four departments using the FIFO method. Equivalent Units Department A Department B Department C Department D