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).

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