Boswell's Hot Sauce 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 90% complete with respect to direct materials but only 60% 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).

Boswell's Hot Sauce Packaging Department Step 2: Equivalent Units Direct Step 1: Flow of Physical Transferred- Month Ended July 31 Flow of Production Conversion Costs in Units Materials Units to account for: Beginning work in process, July 1 Plus: Transferred in during July Total physical units to account for 24,000 226,000 (a) Units accounted for: Completed and transferred out during July Plus: Ending work in process, July 31 Total physical units accounted for Total Equivalent Units (d) (b) 29,000 (g) (h) () (k) (e) (f) () (1) le