\begin{tabular}{|c|c|c|} \hline & Units & Costs \\ \hline Beginning Work-in-Process Inventory & 0 & 0 \\ \hline Started in Production in August & 26,000 & 54,000 \\ \hline Total to Account For & 26,000 & 54,000 \\ \hline Completed and Transferred to Packaging Department during August & 21,000 & ? \\ \hline Ending Work-in-Process inventory, 30% complete for direct materials and 60% complete for & 5,000 & ? \\ \hline Total Accounted For & 26,000 & 54,000 \\ \hline - Includes $18,000 direct materials and $36,000 conversion costs. & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline & \multicolumn{2}{|c|}{ Equivalent Units (no \$) } \\ \hline Physical Units & DirectMaterials & ConversionCosts \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular}