Equivalent Units - Weighted Average Method
The following data are for four independent process-costing departments. Inputs are added uniformly.
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 %
Compute the equivalent units of production for each of the preceding departments using the weighted average method.
A: equivalent units
B: equivalent units
C: equivalent units
D: equivalent units
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