Nonuniform Inputs, Transferred-In Cost Drysdale Dairy produces a variety of dairy products. In Department 12, cream (transferred in from Department 6) and other materials (sugar and flavorings) are mixed at the beginning of the process and churned to make ice cream. The following data are for Department 12 for August: Production: Units in process, August 1, 35% complete* 40,000 Units completed and transferred out 130,000 Units in process, August 31, 70% complete* 30,000 *With respect to conversion costs 2. Using the weighted average method, calculate equivalent units for the following categories: transferred-in, materials, and conversion. Transferred-In 130,000 X equivalent units Materials 160,000 equivalent units Conversion equivalent units