A Missell's Hot Sauce Packaging Department B C D E Step 1: Step 2: Equivalent Units Month Ended July 31 Flow of Production Flow of Physical Units Transferred-in Materials Direct Conversion Costs 2 3 Units to account for: 4 Beginning work in process, July 1 25,000 5 Plus: Transferred in during July 228,000 6 Total physical units to account for (a) 7 Units accounted for: Completed and transferred out during 8 July (b) (d) (g) (j) 9 Plus: Ending work in process, July 31 30,000 (e) (h) (k) 10 Total physical units accounted for (c) Missell'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: (Click the icon to view the reported information for July.) The units in ending work in process inventory were 80% 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 (1). Missell's Hot Sauce Packaging Department Step 1: Step 2: Equivalent Units Month Ended July 31 Flow of Physical Transferred- Flow of Production Units in Direct Materials Conversion Costs Units to account for: Beginning work in process, July 1 25,000 Plus: Transferred in during July 228,000 253000 Total physical units to account for Units accounted for: Completed and transferred out during July Flow of Production Units to account for: Units in Materials Costs Beginning work in process, July 1 25,000 228,000 253000 Plus: Transferred in during July Total physical units to account for Units accounted for: Completed and transferred out during July Plus: Ending work in process, July 31 30,000 Total physical units accounted for Total Equivalent Units