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)	330,000
Units started	500,000
Total units to account for	830,000
Units accounted for:
Units completed:
From BWIP	330,000
Started and completed	330,000
	660,000
Units, EWIP (55% complete)	170,000
Total units accounted for	830,000

Required:

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

Goforth Company
Schedule of equivalent units
(Weighted Average Method)
Units completed
Units in ending work in process x fraction complete:
Equivalent units of output