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 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 (I). Data table 1 A Fire's Hot Sauce Packaging Department Month Ended July 31 B Step 1: Flow of Production 2 3 Units to account for: LO 5 Beginning work in process, July 1 Plus: Transferred in during July Flow of Physical Units 29,000 231,000 C D Step 2: Equivalent Units E Transferred-in Materials Direct Conversion Costs Data table 4 Beginning work in process, July 1 5 LO Plus: Transferred in during July 6 Total physical units to account for 29,000 231,000 (a) 7 Units accounted for: Completed and transferred out during July (b) (d) (g) (j) Plus: Ending work in process, July 31 34,000 (e) (h) (k) 10 Total physical units accounted for (c) 11 Total Equivalent Units (f) (i) (1)