- T Data Table B D E 1 Step 1: Step 2: Equivalent Units Wendell's Hot Sauce Packaging Department Month Ended August 31 Flow of Physical Units Direct Materials Conversion Costs 2. Flow of Production Transferred-in 3 Units to account for: 4 Beginning work in process, August 1 25,000 5 Plus: Transferred in during August 229,000 6 Total physical units to account for (a) 7 Units accounted for: 8 Completed and transferred out during August (b) (d) (g) 0) 9 Plus: Ending work in process, August 31 30,000 (e) (h) (k) 10 Total physical units accounted for (c) 11 Total Equivalent Units (0) (0) (1) Print Done Wendell'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 August: 3 Click the icon to view the reported information for August.) The units in ending work in process inventory were 90% complete with respect to direct materials, but only 40% 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 2: Equivalent Units Wendell's Hot Sauce Packaging Department Month Ended August 31 Flow of Production Step 1: Flow of Physical Units Transferred- Direct Conversion in Materials Costs Units to account for: Beginning work in process, August 1 25,000 229,000 Plus: Transferred in during August Total physical units to account for Units accounted for: Completed and transferred out during August Plus: Ending work in process, August 31 30,000 Total physical units accounted for Total Equivalent Units