1. 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)	230,000
   Units started	620,000
   Total units to account for	850,000
   Units accounted for:
   Units completed:
   From BWIP	230,000
   Started and completed	434,000
   	664,000
   Units, EWIP (60% complete)	186,000
   Total units accounted for	850,000

   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