_{Can you please explain how to calculate the areas indicated in red that I got wrong?}

_{On May 31, the mixing department ending Work-in-Process Inventory was 80% complete for materials and 45% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 60% complete for materials and 35% complete for conversion costs. The company uses the weighted-average method.}

_{Requirement 2. Compute the equivalent units of production for transferred costs, direct materials, and conversion costs for the Heating Department. Complete the partial production cost report below for the Heating Department, showing the equivalent units of production for transferred in costs, direct materials, and for conversion costs.}