Selected production and cost data of Martha€™s Fudge follow for May:

On May 31, the Mixing Department€™s ending work in process inventory was 70% complete as to materials and 20% complete as to conversion costs.
Requirement
Compute the equivalent units for transferred-in costs, direct materials, and conversion costs
for both the Mixing and the Heating Departments.

Transcribed Image Text:

Flow of Physical Units Heating Mixing Department Flow of Production Department Units to account for: Beginning work in process, May 1.. Transferred in during May Total physical units to account for.. 90,000 6,000 80,000 86,000 70,000 Units accounted for: Completed and transferred out during May Ending work in process, May 31 10,000 76,000 10,000 86,000 Total physical units accounted for... 90,000