$($Click the icon to view the reported information for July.$)$

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 $($I$).$

McGregor's Hot Sauce Packaging Department Month Ended July $31$

Flow of Production

Units to account for:

Beginning work in process, July $1$

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 $31$

Total physical units accounted for

Total Equivalent Units

Step $2$: Equivalent Units

Step $1$:

Direct Conversion

Units

Materials

Costs

$\backslash$table$[[$Step $1$:$],[\backslash$table$[[$Flow of Physical$],[$Units$]]],[],[25,000],[205,000],[230,000]]$

$\backslash$table$[[$Direct$,$Conversion$],[$Materials$,$Costs$]]$

$\backslash$table$[[\backslash$table$[[$Month Ended July $31],[$Flow of Production$]],\backslash$table$[[$Flow of Physical$],[$Units$]],\backslash$table$[[$Transferred$-],[$in$]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversion$],[$Costs$]]],[$Units to account for:$],[$Beginning work in process, July $1,25,000,,,],[$Plus: Transferred in during July,$205,000,,,],[$Total physical units to account for,$230,000,,,],[$Units accounted for:$],[$Completed and transferred out during July$],[$Plus: Ending work in process, July $31,30,000,30,000,,],[$Total physical units accounted for,,,,$],[$Total Equivalent Units,,,,$]]$

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