Gable Chemicals has a mixing department and a refining department. Its process-costing system in the mixing department has two direct materials cost categories (chemical P and chemical Q) and one conversion costs pool. The following data pertain to the mixing department for July 2014 (Click the icon to view the mixing department data ) Chemical P is introduced at the start of operations in the mixing department, and chemical Q is added when the product is 80% completed in the mixing department. Conversion costs are added evenly during the process. The ending work in process in the mang department is 60% complete Requirements 1. Compute the equivalent units in the mixing department for July 2014 for each cost category. 2. Compute (a) the cost of goods completed and transferred to the refining department during July and (b) the cost of work in process as of July Data Table Requirement1. Compute the equivalent units in the mixing department for July 2014 for each cost category. (Enter a "O for any zero balances.) Equivalent Units Conversion Units Physical Units Chemical P Chemical Q Costs Work in process, July 1 Work in process, beginning Started during current period To account for Units started 51,500 51,500 Completed and transferred to refining department 38,000 Costs $ 154,500 152,000 Chemical P Enter any number in the edit fields and then click Check Answer Chemical