Selected production and cost data of Kristi's Divinity Co. follow for May 2018: (Click the icon to view the production and cost data.) On May 31, the Mixing Department ending Work-in-Process Inventory was 85% complete for materials and 10% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 80% complete for materials and 65% complete for conversion costs. The company uses the weighted average method. Read the requirements - X Mixing Department Heating Department Requirement 1. Compute the equivalent units of production for direct materials and for conversion costs for the Mixing Department. Complete the partial production cost report below for the Mixing Department, showing the equivalent units of Data Table Kristi's Divinity Co. Production Cost Report - Mixing Department (Partial) Month Ended May 31 Equivalent Units Units to account for: Physical Direct Conversion Beginning work-in-process, April 30 UNITS Units Materials Costs Started in May Units accounted for: Transferred in during May Beginning work-in-process Total units to account for Transferred in Units accounted for Total units accounted for Completed and transferred out during May Ending work-in-process, May 31 35,000 5,000 55,000 80,000 85,000 90,000 V 70,000 80,000 10,000 90,000 15,000 85,000 Total units accounted for Print Done