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Miller'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 unitsin ending work in process inventory were 80% 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 figure(a) through (1) GOD Miller's Hot Sauce Packaging Department Step 1 Flow of Physical Month Ended July 31 Transferred S Step 2: Equivalent Units Direct Materials Conversion Costs Flow of Production Units Units to account for Beginning work in process, July 1 Plus Transformed 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 29,000 225,000 34.000 2 3 Units to account for: 4 10 A Miller's Hot Sauce Packaging Department Month Ended July 31 Flow of Production 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 5 6 7 8 9 10 11 Total Equivalent Units B Step 1: Flow of Physical Units 29,000 225,000 (a) (b) 34,000 (c) C D Step 2: Equivalent Units Direct Transferred-in Materials (9) (h) (1) (d) (e) O (1) E Conversion Costs () (k) (1)