Solution to EXERCISE 410 Equivalent UnitsWeighted-Average Method [LO2] Societe Clemeau, a company located in Lyons, France, manufactures cement for the construction industry. Data relating to the kilograms of cement processed through the Mixing Department, the first department in the production process, are provided below for May: Kilograms of Cement Percent Completed Materials Conversion Work in process, May 1 80,000 80% 20% Work in process, May 31 50,000 40% 10% Started into production during May 300,000 Required: 1. Compute the number of kilograms of cement completed and transferred out of the Mixing Department during May. 2. Compute the equivalent units of production for materials and for conversion for May