Process Costing Equivalent Units Calculator
Allocate weighted-average process costs between completed units and ending work in process.
YOUR CALCULATION
Result
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Calculation steps
Work through one step at a time or reveal the complete calculation. The steps use your current inputs.
How to calculate
Pool beginning and current costs under the weighted-average method, not FIFO process costing.
Equivalent units=completed+ending×completion fraction, separately for each cost stream
Worked example
1000 completed and 200 ending units at 50% conversion give 1100 conversion equivalent units.
Assumptions and input details
Costs and units must cover one process and period. Both cost streams need positive equivalent units. No spoilage, loss, transferred-in stream, joint products or automatic accounting policy.
Using this calculator
Can I enter my own problem?
Yes. Replace the example values with your own inputs. The result, calculation steps, tables and applicable diagrams update from those inputs. Blank or invalid values clear the result; example values are never silently substituted for missing inputs.
Are the results exact?
Results use floating-point arithmetic and displayed rounding. Read the formula, assumptions and any stated data precision before interpreting the result.
Is my input uploaded?
The calculation runs in your browser. No account, file upload or external AI service is required. Inputs are not saved between page reloads.
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