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one conversion cost pool. The following data pertain to the mixing department for April 2017: (Click the icon to view the mixing department data.) (Click icon to view additional information.) Requirement 2. Compute (a) the cost of goods completed and transferred to the refining department during April and (b) the cost of work in process as of April 30,2017. Begin by computing the cost per equivalent unit for each cost category. (Round the cost per equivalent unit to the nearest cent.) (b) Determine the formula, then compute the cost of work in process as of April 30, 2017 for each cost category. (Enter a " 0 " for any zero balances.) More info The ice cream mix is introduced at the start of operations in the mixing department, and the flavorings are added when the product is 40% completed in the mixing department. Conversion costs are added evenly during the process. The ending work in process in the mixing department is 30% complete. Requirement 1. Compute the equivalent units in the mixing department for April 2017 for each cost category. (Enter a "0" for any zero balances.) Data table (a) Determine the formula, then compute the cost of goods completed and transferred to the refining department during April for each cost category