E5-25A Compute equivalent units in a second processing department (Learning Objectives 2 & 5) Boswell'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 follow- ing information for the month of July: Boswell's Hot Sauce Packaging Department Step 1: 234567 Month Ended July 31 Flow of Production Flow of Physical Transferred- Units Step 2: Equivalent Units Direct Conversion in Materials Costs 3 Units to account for: Beginning work in process, July 1 24,000 Plus: Transferred in during July 226,000 Total physical units to account for (a) 7 8 Units accounted for: 9 Completed and transferred out during July (b) (d) 10 Plus: Ending work in process, July 31 29,000 (e) 33 (h) 53 (k) 11 Total physical units accounted for (c) 12 Total Equivalent Units (0 (0 (1) 13 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).