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

On May 31, the Mixing Department€™s ending work in process inventory was 70% complete as to materials and 20% complete as to conversion costs. On May 31, the Heating Department€™s ending work in process inventory was 75% complete as to materials and 65% 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 Heating Departments.

Transcribed Image Text:

Flow of Physical Units Heating Mixing Department Flow of Production Department Units to account for: Beginning work in process, May 1.. Transferred in during May Total physical units to account for 79,000 103,000 6,000 84,000 90,000 Units accounted for: Completed and transferred out during May89,000 78,000 12,000 90,000 ding work in process, May 3.. 114,000 Total physical units accounted for103,000