E21-10 Selected production and cost data of Clarke Chemical Co. follow for May 20X3. Flow of Physical Units Mixing Department Heating Department Flow of Production Units to account for: Beginning work in process. April 30. 20,000 6.000 Transferred in during May. 70,000 80.000 Total physical units to account for 90,000 86,000 Units accounted for: Completed and transferred out during May From beginning work in process inventory Started and completed during May 20.000 6,000 60.000 70.000 Ending work in process. May 31. 10.000 10,000 Total physical units accounted for. 90.000 86.000 Clarke uses FIFO process costing. Required 1. Fill in the blanks:

a. On April 30, the Mixing Department beginning work in process inventory was 70% complete as to materials and 85% complete as to conversion costs. This means that for the beginning inventory % of the materials and % of the conversion costs were added during May

b. On May 31, the Mixing Department ending work in process inventory was 60% com- plete as to materials and 40% complete as to conversion costs. This means that for the ending inventory % of the materials and % of the conversion costs were added during May.

c. On April 30, the Heating Department beginning work in process inventory was 40% complete as to materials and 70% complete as to conversion costs. This means that for the beginning inventory % of the materials and % of the conversion costs were added during May.

d. On May 31, the Heating Department ending work in process inventory was 70% com- as to materials and 60% complete as to conversion costs. This means that for the p ending inventory % of the materials and % of the conversion costs were added during May. 2. Use the information in the Flow of Production table and the information in Requirement 110 compute the equivalent units for transferred-in costs, direct materials, and conver- cusis for both the Mixing and the Heating Departments.