Kleinhoff's Packaging Department had the following information at January 31. All direct materials are added at the endof the conversion process. The units in ending work in process inventory were only 34% of the way through the conversion process.

ANSWER QUESTION (fill in blanks)

Complete the schedule below. (For accounts with no units in inventory, make sure to enter "0" in the appropriate cell.) Equivalent Units Physical Direct Conversion Units Materials Costs Units accounted for: Completed and transferred out 160,000 Ending work in process, January 31 35,000 195,000 Total physical units accounted for: Total equivalent units