Using the weighted-average method, compute the equivalent units of production if the beginning inventory consisted of 20,000 units; 55,000 units were started in production; and 57,000 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 35% complete with respect to conversion. Complete the following table.

PLEASE NOTE: For units, use commas as needed (i.e. 1,234).

Units to Account For:	Units
Beginning inventory
Units started in production
Total units to account for
Units Accounted For:	Total Units	Material Units	Conversion Units
Completed and transferred out
Ending inventory
Total units accounted for