selected production and cost data of Nancy'sUnity Co. follow for May 2018:

Mixing Department

Heating Department

Units to account for:

Beginning work-in-process, April 30

40,000

9,000

Started in May

55,000

Transferred in during May

75,000

Total units to account for

95,000

84,000

Units accounted for:

Completed and transferred out during May

75,000

74,000

Ending work-in-process, May 31

20,000

10,000

Total units accounted for

95,000

84,000

PrintDone

On May 31, the Mixing Department endingWork-in-Process Inventory was 65% complete for materials and 40% complete for conversion costs. The Heating Department endingWork-in-Process Inventory was 85% complete for materials and 75% complete for conversion costs. The company uses theweighted-average method.

On May 31, the Mixing Department endingWork-in-Process Inventory was 65% complete for materials and 40% complete for conversion costs. The Heating Department endingWork-in-Process Inventory was 85% complete for materials and 75% complete for conversion costs. The company uses theweighted-average method.

On May 31, the Mixing Department endingWork-in-Process Inventory was 65% complete for materials and 40% complete for conversion costs. The Heating Department endingWork-in-Process Inventory was 85% complete for materials and 75% complete for conversion costs. The company uses theweighted-average method.