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)	200,000
Units started	620,000
Total units to account for	820,000
Units accounted for:
Units completed:
From BWIP	200,000
Started and completed	396,800
	596,800
Units, EWIP (50% complete)	223,200
	820,000