Expert Q&A Done Equivalent Units Physical Dec Conversion Units M Costa UNITS Uniscounted for Compiled and need Ending work Tous counted for Equivalent Units Direct Conversion Materials Costs Month Ended May Tand Det Physical Units Conversion Cost UNITS Un comedor Camiled and wanted Enong work.com To Data Table Mixing Department Heating Department 4,000 30,000 70,000 70,000 74,000 Units to account for: Beginning work-in-process, April 30 Started in May Transferred in during May Total units to account for Units accounted for: Completed and transferred out during May Ending work-in-process, May 31 100,000 70,000 30,000 100,000 70,000 4,000 74,000 Total units accounted for Expert Q&A Done Equivalent Units Physical Dec Conversion Units M Costa UNITS Uniscounted for Compiled and need Ending work Tous counted for Equivalent Units Direct Conversion Materials Costs Month Ended May Tand Det Physical Units Conversion Cost UNITS Un comedor Camiled and wanted Enong work.com To Data Table Mixing Department Heating Department 4,000 30,000 70,000 70,000 74,000 Units to account for: Beginning work-in-process, April 30 Started in May Transferred in during May Total units to account for Units accounted for: Completed and transferred out during May Ending work-in-process, May 31 100,000 70,000 30,000 100,000 70,000 4,000 74,000 Total units accounted for