Miller€™s Mayonnaise 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 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(l).

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Miller's Mayonnaise Packaging Department Month Ended August 31 Flow of Production Step 1: Flow of Physical Transferred Step 2: Equivalent Units Direct Materials Conversion in 3 Units to account for 4 Beginningwork in process August 1 5 Plus:Transferred induring August 6 Total physical units to account for 7 8 Units accounted for 24,000 232,000 9 Completed and transferred out during August 10 Plus: Ending work in process, August 31 11 Total physical units accounted for 12 Total Equivalent Units 13 b) 9,000(