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

On May 31, the Mixing Department's ending work in process inventory was 80% complete as to materials and 10% 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 Mixing Department Department Heating Flow of Production Units to account for: Beginning work in process, May Transferred in during May Total physical units to account for 22,000 73,000 95,000 5,000 83,000 88,000 Units accounted for Completed and transferred out during May Ending work in process, May 31 83,000 12,000 95,000 78,000 10,000 88,000 Total physical units accounted for