Selected production and cost data of Sharon€™s Color Co. follow for May 2016:

On May 31, the Mixing Department ending Work-in-Process Inventory was 65% complete for materials and 25% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 75% complete for materials and 60% complete for conversion costs.
Requirements
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.

Transcribed Image Text:

Mixing Department Heating Department Units to account for Beginning work-in-process, Aprit 30 Started in May Transferred in during May 40,000 55,000 8,000 80,000 Total units to account for 95,000 88,000 Units accounted for Completed and transferred out during May Ending work-in-process, May 31 80,000 15,000 95,000 76,000 12,000 88,000 Total units accounted for