Green House Inc. processes cleaning fluid used as a base for household cleaning products produced by various distributors. Two departments are involved: Mixing and Heating. Data relating to litres of cleaning fluid processed in the Mixing Department during October are provided below:

A total of 25,000 litres of cleaning fluid were started into processing during October. All materials are added at the beginning of processing in the Mixing Department.
Required:
Compute the equivalent units for October for the Mixing Department, assuming that the company uses the weighted-average method of accounting for units.

Percentage Litres of Cleaning Fluid Completed Work in process, October 1... Work in process, October 31. 25,000 5,000 35% 70% *labour and overhoad anly.