please last part of production cost the second part not checked by pearson with explanation please

Complete the partial production cost report below for the Heating Department, showing the equivalent units of production for transterred in costs, direct mate Complete the partial production cost report below for the Mixing Department, showing the equivalent units of production for direct materials and Sharon's Color Co. Production Cost Report - Mixing Department (Partial) Month Ended May 31 Equivalent Units UNITS Units acoounted for: \begin{tabular}{lrrr} \hline Completed and transferred out & 80,000 & 80,000 & 80,000 \\ Ending work-in-process & 35,000 & 22,750 & 10,500 \\ \hline Total units accounted for & 115,000 & 102,750 & 90,500 \\ \hline \end{tabular} Solected production and cost data of Sharon's Color Co. follow for May 2016. On May 31, the Moxing Department ending Work-n-Process Invertocy was 65% complete for materals and 30% complete for convorwon conts. The Heating Department ending Wok-thiocess Invertary wias 75 s. complete for materials and 45 s completa for comersion costs. The company uses tha weightod-average method. Foad the isquitements. Complete the partial production cost report below for the Heating Department, showing the equivalent units of production for transterred in costs, direct mate Complete the partial production cost report below for the Mixing Department, showing the equivalent units of production for direct materials and Sharon's Color Co. Production Cost Report - Mixing Department (Partial) Month Ended May 31 Equivalent Units UNITS Units acoounted for: \begin{tabular}{lrrr} \hline Completed and transferred out & 80,000 & 80,000 & 80,000 \\ Ending work-in-process & 35,000 & 22,750 & 10,500 \\ \hline Total units accounted for & 115,000 & 102,750 & 90,500 \\ \hline \end{tabular} Solected production and cost data of Sharon's Color Co. follow for May 2016. On May 31, the Moxing Department ending Work-n-Process Invertocy was 65% complete for materals and 30% complete for convorwon conts. The Heating Department ending Wok-thiocess Invertary wias 75 s. complete for materials and 45 s completa for comersion costs. The company uses tha weightod-average method. Foad the isquitements