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

	A	B	C	D
Beginning inventory	5,000	4,000	—	44,000
Percent completion	35%	75%	—	65%
Units started	21,000	18,000	49,000	37,000
Ending inventory	4,000	—	10,000	11,000
Percent completion	25%	—	30%	25%

 

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

	Equivalent Units
Department A
Department B
Department C
Department D