Miller€™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 August:

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).

Miller's Mayonnaise Packaging Department Month Ended August 31 Flow of Production Step 1: Flow of Physical Transferred Step 2: Equivalent Units Direct Materials Conversion in 3 Units to account for 4 Beginningwork in process August 1 5 Plus:Transferred induring August 6 Total physical units to account for 7 8 Units accounted for 24,000 232,000 9 Completed and transferred out during August 10 Plus: Ending work in process, August 31 11 Total physical units accounted for 12 Total Equivalent Units 13 b) 9,000(