Weighted Average Method, Unit Cost, Valuing Inventories Cassien Inc. manufactures products that pass through two or more processes. During June, equivalent units were computed using the weighted average method: 93,000 21,600 Units completed Units in EWIP X Fraction complete (36,000 X 60%) Equivalent units of output 114,600 June's costs to account for are as follows: $50,000 BWIP (10,000 units, 80% complete) 153,000 Materials