E5-34A (similar to) Selected production and cost data of Organic Fudge follow for May: EE (Click the icon to view the production and cost data.) On May 31 the M lng Department's ending workin process inventory was 70% complete as o materials and 30% complete as o conversion costs. On May 3 Requirement Compute the equivalent units for transferred-in costs, direct materials, and conversion costs for both the Mixing and the Heating Departments the Heat ng Department's ending workin process inventory was 55% complete as o materials and 45% complete as to conversion costs Compute the equivalent units for the Mixing Department. Data Table Mixing Department Equivalent Unit Computation Month Ended May 31 Flow of Physical Units Mixing Heating Flow of hysical Transferred Units Equivalent Units Direct Materials Flow of Production Department Department Conversion Units to account for Flow of Production In Costs Beginning work in process, May 1 Transferred in during May Total physical units to account for 25,000 77,000 102,000 9,000 88,000 97,000 Units to account for: Beginning work in process, May 1 Completed and transferred out Ending work in process, May 31 Total physical units accounted for Total physical units to account for Units accounted for: 90,000 12,000 102,000 79,000 18,000 97,000 Completed and transferred out during May Ending work in process, May 31 Total physical units accounted for PrintDone Total equivalent units