Selected production and cost data of Laura's Caliper Co. follow for May 2018:

On May 31, the Mixing Department ending Work-in-Process Inventory was 80% complete for materials and 45% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 60% complete for materials and 35% complete for conversion costs. The company uses the weighted-average method.
Requirements
1. Compute the equivalent units of production for direct materials and for conversion costs for the Mixing Department.
2. Compute the equivalent units of production for transferred in costs, direct materials, and conversion costs for the Heating Department?

Transcribed Image Text:

Mixing Department Heating Department Units to account for: Beginning work-in-process, April 30 25,000 10,000 Started in May 90,000 Transferred in during May 90,000 Total units to account for 115,000 100,000 Units accounted for: Completed and transferred out during May 90,000 82,000 Ending work-in-process, May 31 25,000 18,000 Total units accounted for 115,000 100,000