Pillar chemical mix two DM: DM chemical P is introduced at the start of process, and chemical Q is added at the three-fourth of process. Here is data in May 20X1: Beginning work-in-process Units started during May Units completed and transferred Cost of chemical P Cost of chemical Q Conversion cost (added evenly during process) Ending inventory Units 0 100,000 70,000 $600,000 $140,000 $360,000 2/3 complete (66,67%) Required: 1. Using the weighted-average method, calculate the equivalent units fo DM P, DM Q & CC? 2. Compute cost for units that are: a. completed and transferred out b. ending WIP