Flow of Physical Units
	Mixing	Heating
Flow of Production	Department	Department
Units to account for:
Beginning work in process, May 1	30,000	13,000
Transferred-in during May	78,000	86,000
Total physical units to account for	108,000	99,000
Units accounted for:
Completed and transferred out during May	86,000	83,000
Ending work in process, May 31	22,000	16,000
Total physcial units accounted for	108,000	99,000

On May 31, the Mixing Department's ending work in process inventory was 70% complete as to materials and 30% complete as to conversion costs. On May 31, the Heating Department's ending work in process inventory was 65% complete as to materials and 55% complete as to conversion costs.

Requirement

Compute the equivalent units for transferred-in costs, direct materials, and conversion costs for both the Mixing and the Heating Departments.

Compute the equivalent units for the Mixing Department.

Eve's Fudge
Mixing Department
Flow of Physical Units and Computation of Equivalent Units
	Flow of	Equivalent Units
	Physical	Transferred	Direct	Conversion
Flow of Production	Units	In	Materials	Costs
Units to account for:
Units accounted for:
Total equivalent units

Compute the equivalent units for the Heating Department.

Eve's Fudge
Heating Department
Flow of Physical Units and Computation of Equivalent Units
	Flow of	Equivalent Units
	Physical	Transferred	Direct	Conversion
Flow of Production	Units	In	Materials	Costs
Units to account for:
Units accounted for:
Total equivalent units