Selected production and cost data of Sandra's Art 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 70% complete for materials and 20% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 80% complete for materials and 75% complete for conversion costs. The company uses the weighted-average method. Read the requirements. Data table r the Mixing Department Heating Department of Units to account for: Beginning work-in-process, April 30 35,000 9,000 Started in May 50,000 Transferred in during May 80,000 85,000 89,000 Total units to account for Units accounted for: Completed and transferred out during May 80,000 70,000 Ending work-in-process, May 31 5,000 19,000 85,000 89,000 Total units accounted for 1. Compute the equivalent units of production for direct materials and for conversion costs for the Mixing Department. 2. Compute the equivalent units of production for transferred in costs, direct materials, and conversion costs for the Heating Department