Maynard's Mayonnaise uses a process costing system to determine its product's cost. The last of the three processes is packaging. The Packaging Department reported the following information for the month of May:

The units in ending work in process inventory were 70% complete with respect to direct materials, but only 40% complete with respect to conversion.
Requirement
Summarize the flow of physical units and compute output in terms of equivalent units in order to arrive at the missing figures (a) through (l).

Transcribed Image Text:

Equivalent Units Physical Direct Conversion Units Transferred-in Materials Costs Units to account for: Beginning work in proces Transferred in during May. Total units to account for 27,000 226,000 2200 Completed and transferred out. Ending work in process Total units accounted for Total equivalent units 0) 32,000