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

A B C D

Beginning inventory 5,000 4,000 — 50,000

Percent completion 35% 75% — 65%

Units started 25,000 20,000 49,000 32,000

Ending inventory 4,000 — 7,000 11,000

Percent completion 25% — 30% 20%

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

Equivalent Units

Department A

Department B 24,000

Department C 44,100

Department D