Requirement $2.$ Compute the equivalent units of production for transferred in cosis$,$ direct materials, and conversion costs for the Heating Department.

Complete the partial production cost report below for the Heating Department, showing the equlvalent unils of production for transferred in costs, direct materials and for conversion costs.

Nancy's Unity Co$.$

Production Cost Report $-$ Heating Department $($Partial$)$

Month Ended May $31$

Data table

$\backslash$table$[[,$Physical,Equivalent Units$],[,$Transferred,Direct,Conversion$],[$UNITS$,$Units,In$,$Materials,Costs$],[$Units accounted for:$],[$Transferred in$,70,000,,,],[$Completed and transferred out,$35,000,,,],[$Total units accounted for,$=,=,$Le$,1]]$

$\backslash$table$[[,$Mixing Department,Heating Department$],[$Units to account for:$],[$Beginning work$-$in$-$process, April $30,20,000,2,000],[$Started in May,$85,000,],[$Transferred in during May,,$70,000],[$Total units to account for,$105,{000}_{{?}_{?}},72,000],[$Units accounted for$],[$Completed and transferred out during May,$70,000,70,000],[$Ending work$-$in$-$process, May $31,35,000,2,000],[$Total units accounted for,$105,000,72,000]]$

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