Computing EUP, first and second departments Selected production and cost data of Laura's Caliper Co. follow for May 2018. On May 31, the Mixing Department ending Work-in-Process Inventory Was 80% complete for materials and 45% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 60% complete for materials and 35% Complete for conversion costs. The company uses the Weighted average method. 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. Mixing Department Heating Department Units to account for: 25,000 10,000 Beginning work-in-process, April 30 Started in May 90,000 Transferred in during May 90,000 Total units to account for 115,000 100,000 Units accounted for: 90,000 Completed and transferred out during May Ending work-in-process, May 31 Total units accounted for 82,000 18,000 25,000 115,000 100,000