Fire'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). Step 1: Flow of Physical Units Step 2: Equivalent Units Transferred Direct Conversion in Materials Costs 28,000 233,000 Fire'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 33,000 Data Table B D Step 2: Equivalent Units Step 1: Fire's Hot Sauce Packaging Department Month Ended July 31 Flow of Physical Units Direct Transferred-in Materials Conversion Costs 28,000 5 233,000 6 2 Flow of Production 3 Units to account for Beginning work in process, July 1 Plus: Transferred in during July Total physical units to account for 7 Units accounted for: 8 Completed and transferred out during July 9 Plus: Ending work in process, July 31 Total physical units accounted for 11 Total Equivalent Units (b) (d) S (9) (h) 33,000 (k) 10 (c) () 0) (0)