Mogyardy€™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 July:

The units in ending work in process inventory were 70% complete with respect to ­direct materials, but only 50% 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).

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1Mogyardy's Mayonnaise Packaging Department Month Ended July 31 Flow of Production Step 1: Flow of PhTransferred- Step 2: Equivalent Units Direct Materials Conversion Costs in Units to account for 4 Beginning work in process, July 1 5Plus: Transferred in during July 6 Total physical units to account for 26,000 228,000 Units accounted for 9Completed and transferred out during July 10 Plus: Endingwork in process, Juy 31 11 Total physical units accounted for 12 Total Equivalent Units 13 31,000 feh