On May 31, the Mixing Department ending Work-in-Process Inventory was 65% complete for materials and 20% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 70% complete for materials and 55% complete for conversion costs. The company uses the weighted average method. Data Table Requirements Mixing Department Heating Department 1. Compute the equivalent units of production for direct materials and for conversion costs for the Mixing Department. 2. Compute the equivalent units of production for transferred in costs, direct materials, and conversion costs for the Heating Department. Units to account for: Beginning work-in-process, April 30 20,000 1,000 Started in May 80,000 Transferred in during May 70,000 Print Done 100,000 71,000 Total units to account for Units accounted for: Completed and transferred out during May Ending work-in-process, May 31 70,000 70,000 1,000 30,000 100,000 71,000 Total units accounted for Production Cost Report - Mixing Department (Partial) Month Ended May 31 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units accounted for: Total units accounted for Production Cost Report - Heating Department (Partial) Month Ended May 31 Equivalent Units Physical Transferred Direct Conversion Units In Materials Costs UNITS Units accounted for: Total units accounted for