Selected production and cost data of Jane's Fudge follow for May:

On May 31, the Mixing Department's ending work in process inventory was 70% complete 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 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 Total physical units to account for Completed and transferred out during May 21,000 76,000 ,000 85,000 33,000 in during May Units accounted for: 77,000 16,000 93,000 Ending work in process, May 31 11000 97,000 Total physical units accounted for