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:

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 (l).

Wendell's Hot Sauce Packaging Department Month Ended August 31 Flow of Production Step 2: Equivalent Units Direct Step 1: Flow of Physical Transferred- Conversion Materials Units Costs in Units to account for: Beginning work in process, August 1 Plus: Transferred in during August Total physical units to account for 25,000 229,000 (a) Units accounted for: Completed and transferred out during August Plus: Ending work in process, August 31 Total physical units accounted for Total Equivalent Units (d) (b) (g) (h) (1) (k) 30,000 (e) (C) (f)