Units to account for: Beginning work-in-process, April 30 Mixing Department Heating Department Started in May \begin{tabular}{rr} 20,000 & 9,000 \\ 80,000 & \\ & 80,000 \\ \hline 100,000 & 89,000 \\ \hline \end{tabular} Total units to account for Units accounted for: Completed and transferred out during May Ending work-in-process, May 31 Total units accounted for 80,000 20,000 78,000 11,00089,000 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 75% complete for materials and 10% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 80% complete for materials and 30% complete for conversion costs. The company uses the weighted-average method. Requirement 2. Compute the equivalent units of production for transferred in costs, direct materials, and conversion costs for the Heating Department. Complete the partial production cost report below for the Heating Department, showing the equivalent units of production for transferred in costs, direct materials and for conversion costs