Selected production and cost data of Waterfall Fudge follow for May:

On May 31, the Mixing Department's ending work in process inventory was 80% complete as to materials and 20% complete as to conversion costs.
On May 31, the Heating Department's ending work in process inventory was 65% complete as to materials and 55% 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 Mixing Heating Flow of Production Department Departmen Units to account for Beginning work in process, May 1 Transferred in during May Total physical units to account for 28,000 2,000 100,000 6,000 85,000 91,000 Units accounted for Completed and transferred out during May. Ending work in process, May 31 85,000 15,000 100,000 79,000 12,000 91,000 Total physical units accounted for