II. The Maple Syrup Company produces a complete line of food topping products. On August 2, 2020, a new product, Tangerine Syrup was introduced. Two basic raw materials, tangerine juice and a basic syrup mixture, are added at the beginning of the process. No other liquids are used in the process. Direct labor and factory overhead costs are incurred uniformly throughout the process. The following costs and unit data pertaining to the production of Tangerine Syrup were accumulated during 2020. Raw Materials Used Liters Costs Tangerine Juice 75,000 $ 201,000 Basic Syrup Mixture 150,000 60,000 Additional information: Direct labor cost was $78,810. Factory overhead applied during the period was $236,430. Ending work in process inventory statistics: 12,000 liters, 100 percent complete as to raw materials and 75 percent complete as to conversion costs. Assume that no units were lost due to spoilage or evaporation. Required: 1. Physical flow of units 2. The equivalent units for direct materials and conversion costs, respectively, for August. 3. Unit cost of production 4. Total costs of units completed and ending work-in-process