Compute equivalent units in a second processing department (Learning Objectives 2, 4)

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 May:

The units in ending work in process inventory were 90% complete with respect to direct materials, but only 60% complete with respect to conversion.
Requirements Summarize the flow of physical units and compute output in terms of equivalent units in order to arrive at the missing figures

(a) through (1).

Equivalent Units Physical Transferred- Units in Direct Conversion Materials Costs Units to account for: Beginning work in process 25,000 Transferred in during May 225,000 Total units to account for (a) Units accounted for: Completed and transferred out (b) (d) (g) (j) Ending work in process 30,000 (e) (h) (k) Total units accounted for: (c) Total equivalent units (f) (i) all (1)