Jackson Products produces a barbeque sauce using three departments: Cooking, Mixing, and Bottling. In the Cooking Department, all materials are added at the beginning of the process. Output is measured in ounces. The production data for July are as follows:

Production:
Units in process, July 1, 60% complete*	10,600
Units completed and transferred out	82,000
Units in process, July 31, 90% complete*	15,900
* With respect to conversion costs.

Required:

1. Prepare a physical flow schedule for July.

Jackson Products
Physical Flow Schedule
For the Month of July
Units to account for:
Units, beginning work is process (60% complete)		10,600
Units started during July		87,300
Total units to account for		97,900
Units accounted for:
Units completed and transferred out:
Started and completed	?
From beginning work in process	?	82,000
Units in ending work in process (90% complete)		15,900
Total units accounted for		97,900

2. Prepare an equivalent units schedule for July using the FIFO method. Enter percentages as whole numbers. If an amount box does not require an entry, enter "0".

Jackson Products Equivalent Units Schedule

	Direct Materials	Conversion Costs
Units started and completed	?	?
Add: Units in beginning work in process Percentage to complete:
10,600 x 0%	0
10,600 x 40%		4,240
Add: Units in ending work in process Percentage complete:
15,900 x 100%	15,900
15,900 x 90%		14,310
Equivalent units of output	?	?

3. What if 60 percent of the materials were added at the beginning of the process and 40 percent were added at the end of the process (all ingredients used are treated as the same type or category of materials)? How many equivalent units of materials would there be? _________________ equivalent units

Please show your calculations.