Percent Completed Kilogrmas of Cement Materials Conversion Work in process, May 1......................................80,000 80% 20% Work in process, May 31....................................50,000 40% 10% Started into production during May.....................300,000 1.Compute the number of kilograms of cement completed and transferred out of the Mixing Department during May. 2.Compute the equivalent units of production for materials and for conversion for May