Selected production and cost data of Abby€™s Fudge follow for May:

On May 31, the Mixing Department€™s ending work in process inventory was 80% com-plete as to materials and 10% complete as to conversion costs. On May 31, the Heating Department€™s ending work in process inventory was 55% complete as to materials and 45% complete as to conversion costs.

Requirement
Compute the equivalent units for transferred- in costs, direct materials, and conversion costs for both the Mixing and the HeatingDepartments.

Transcribed Image Text:

Flow of Physical Units Mixing Heating Flow of Production Department Department Units to account for Boginning work in procoss, May 1 Transferred in during May Total physical units to account for 27,000 5,000 5000 97000 92,000 102,000 Units accounted for: Completed and transferred out during M Ending work in process, May 31 ay... 87,000 82,000 15000 10000 102,000 Total physical units acounted for 92,000