On May 31, the Mixing Department ending Work-in-Process Inventory was 75% complete for materials and 10% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 85% complete for materials and 30% complete for conversion costs. The company uses the weighted average method. Mixing Department Heating Department 8,000 10,000 70,000 Units to account for: Beginning work-in-process, April 30 Started in May Transferred in during May Total units to account for Units accounted for: Completed and transferred out during May Ending work-in-process, May 31 75,000 83,000 80,000 75,000 5,000 80,000 74,000 9,000 83,000 Total units accounted for 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