Using the weighted average method, compute the equivalent units of production if the beginning inventory consisted of 21,000 units 37,000 units were started in production, and 64,000 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 30% complete with respect to conversion Equivalent Units of Materials 78,000 Equivalent units of Conversion X Cho My Work Determine the total units to account for by considering the beginning inventory and the amount of units started. The equivalent units for materials and conversion amounts are determined utilizing the appropriate percentages of ending inventory respectively. These amounts are added to the value of units cometted and transferred out to determine the total value of units accounted for