DE21-10 Consider the original SeaView Shaping Department equivalent-unit computations in Exhibit 21-5. Suppose plastic and chemicals are added at the beginning of the shaping process, and another direct material-a hardening agent-is added 75% of the way through the shaping process. SeaView needs to compute the equivalent units separately for each input that is added at a different point in the production process. This means that SeaView needs a separate computation of equivalent units for the hardening agent. 1. Draw a time line of the Shaping Department process showing where the different mate- rials are added, similar to the one in Exhibit 21-6. 2. How many equivalent units of the hardening agent are incurred in the Shaping Department during October?