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. Units to account for: Beginning work-in-process, April 30 Started in May Transferred in during May Total units to account for Units accounted for: Completed and transferred out during May Ending work-in-process, May 31 Total units accounted for Mixing Department Heating Department 20,000 65,000 85,000 75,000 10,000 85,000 5,000 75,000 80,000 70,000 10,000 80,000 Selected production and cost data of Amy's Craft Co. follow for May 2018: (Click the icon to view the production and cost data.) On May 31, the Mixing Department ending Work-in-Process Inventory was 60% complete for materials and 35% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 70% complete for materials and 45% complete for conversion costs. The company uses the weighted-average method. Read the requirements. Requirement 1. Compute the equivalent units of production for direct materials and for conversion costs for the Mixing Department. Complete the partial production cost report below for the Mixing Department, showing the equivalent units of production for direct materials and for conversion costs. Amy's Craft Co. Production Cost Report - Mixing Department (Partial) Month Ended May 31 UNITS Units accounted for: Total units accounted for Physical Units Equivalent Units Direct Materials Conversion Costs