Selected production and cost data of Lisa's Compound Co. follow for May 2024: (Click the icon to view the production and cost data.) On May 31, the Mixing Department ending Work-in-Process Inventory was 75% complete for materials and 35% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 65% complete for materials and 55% complete for conversion costs. The company uses the weighted-average method. Read the requirements. 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 production for direct materials and for conversion costs. Lisa's Compound Co. Production Cost Report - Mixing Department (Partial) UNITS Units accounted for: Total units accounted for Month Ended May 31 Equivalent Units Physical Units Direct Materials Conversion Costs Data table Units to account for Mixing Department Heating Department Beginning work-in-process, April 30 Started in May Transferred in during May 32,000 50,000 75,000 82,000 81,000 6,000 Total units to account for Units accounted for. Completed and transferred out during May 75,000 80,000 Ending work-in-process, May 31 7,000 1,000 82,000 81,000 Total units accounted for Print Done