Question 2 Selected production and cost data pf Waterfall Fudge follow for May: ment On May 31, the Mixing Department's ending work in process inventory was 80% complete as to materials and 20% complete as to conversion costs. On May 31 , the Heating Department's ending work in process inventory was 65% complete as to materials and 55% complete as to conversion costs. Requirement Compute the equivalent units for transferred-in costs, direct materials, and conversion costs for both the Mixing and Heating Departments