Weighted Average Method, Equivalent Units

Goforth Company produces a product where all manufacturing inputs are applied uniformly. Goforth produced the following physical flow schedule for April:

Units to account for:
Units in BWIP (40% complete)	190,000
Units started	600,000
Total units to account for	790,000
Units accounted for:
Units completed:
From BWIP	190,000
Started and completed	348,000
	538,000
Units, EWIP (75% complete)	252,000
Total units accounted for	790,000

Required:

Prepare a schedule of equivalent units using the weighted average method.

Goforth Company
Schedule of equivalent units
(Weighted Average Method)
Units completed	fill in the blank 1
Units in ending work in process x fraction complete:	fill in the blank 2
Equivalent units of output	fill in the blank 3