2) Selected production and cost data of Westgate Manufacturing Company follow for June: Mixing Department Finishing Department Units to account for: Beginning work-in-process, May 31 Started in June 17,400 32,000 47,000 ferred in during June 79,000 63,000 80,400 Total units to account for Units accounted for Completed and transferred out during June Ending work-in-process, June 30 Total units accounted for 63,000 16,000 79,000 68,400 12,000 80,400 On June 30, the Mixing Department ending Work-in-Process Inventory was 80% complete for materials and 40% complete for conversion costs. The Finishing Department ending Work-in-Process Inventory was 75% complete for materials and 60% complete for conversion costs. 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 Finishing Department