On May 31, the Mixing Department ending Work-in-Process Inventory was 80% complete for materials and 45% complete for conversion costs. The Heating Department ending Workin-Process Inventory was 60% complete for materials and 35% complete for conversion costs. The company uses the weighted-average method. Requirements 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. Selected production and cost data of Christopher's Candles Co. follow for May 2022: \begin{tabular}{|c|c|c|c|c|} \hline & & & MixingDepartment & HeatingDepartment \\ \hline \multicolumn{5}{|l|}{ Units to Account for: } \\ \hline \multicolumn{2}{|c|}{ Beginning Work-In-Process, April 30} & & 25,000 & 10,000 \\ \hline Started in May & & & 90,000 & \\ \hline \multicolumn{2}{|c|}{ Transferred in during May } & & & 90,000 \\ \hline Total units to account for & & & 115,000 & 100,000 \\ \hline \multicolumn{5}{|l|}{ Units Accounted for: } \\ \hline \multicolumn{3}{|c|}{ Completed and transferred out during May } & 90,000 & 82,000 \\ \hline \multicolumn{2}{|c|}{ Ending Work-In-Process, May 31} & & 25,000 & 18,000 \\ \hline Total units accounted for & & & 115,000 & 100,000 \\ \hline \multicolumn{2}{|c|}{ Mixing Department } & Units & Completion & EUP \\ \hline \multicolumn{2}{|c|}{ Completed Units: } & 90,000 & 90,000 & \\ \hline \multicolumn{5}{|c|}{ In Process Units: } \\ \hline \multicolumn{5}{|c|}{ Total EUP for Direct Materials: } \\ \hline \multicolumn{2}{|c|}{ Mixing Department } & Units & Completion & EUP \\ \hline \multicolumn{5}{|c|}{ Completed Units: } \\ \hline \multicolumn{5}{|c|}{ In Process Units: } \\ \hline \multicolumn{5}{|c|}{ Total EUP for Conversion Costs: } \\ \hline \multicolumn{2}{|c|}{ Heating Department } & Units & Completion & EUP \\ \hline \multicolumn{5}{|c|}{ Completed Units: } \\ \hline \multicolumn{5}{|c|}{ In Process Units: } \\ \hline \multicolumn{5}{|c|}{ Total EUP for transferred in: } \\ \hline \multicolumn{2}{|c|}{ Heating Department } & Units & Completion & EUP \\ \hline \multicolumn{5}{|c|}{ Completed Units: } \\ \hline \multicolumn{5}{|c|}{ In Process Units: } \\ \hline \multicolumn{5}{|c|}{ Total EUP for Materials Costs: } \\ \hline \multicolumn{2}{|c|}{ Heating Department } & Units & Completion & EUP \\ \hline \multicolumn{5}{|c|}{ Completed Units: } \\ \hline \multicolumn{5}{|c|}{ In Process Units: } \\ \hline & & Total EUP for & Conversion Costs: & \\ \hline \end{tabular}