EQUIVALENT UNITS—WEIGHTED AVERAGE METHOD The following data are for four independent process costing departments. Inputs are added continuously.
|
|
A |
B |
C |
D |
|
Beginning inventory |
3,000 |
2,000 |
— |
25,000 |
|
Percent completion |
30% |
75% |
— |
60% |
|
Units started |
19,000 |
20,000 |
48,000 |
35,000 |
|
Ending inventory |
4,000 |
— |
8,000 |
10,000 |
|
Percent completion |
20% |
— |
25% |
10% |
Required:
Compute the equivalent units of production for each of the preceding departments using the weighted average method.