Maxwell'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: E (Click the icon to view the reported information for July.) The units in ending work in process inventory were 70% complete with respect to direct materials but only 40% 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). Maxwell's Hot Sauce Packaging Department Month Ended July 31 Step 1: Flow of Physical Units Step 2: Equivalent Units Transferred Direct Conversion in Materials Costs Flow of Production Units to account for: Beginning work in process, July 1 28,000 230,000 Plus: Transferred in during July 258000 Total physical units to account for Units accounted for: Completed and transferred out during July 33,000 Plus: Ending work in process, July 31 Total physical units accounted for Total Equivalent Units Step 1: Step 2: Equivalent Units Maxwell's Hot Sauce Packaging Department Month Ended July 31 Flow of Production Transferred- Direct Conversion Flow of Physical Units Materials Costs Units to account for: Beginning work in process, July 1 28,000 230,000 Plus: Transferred in during July (a) Total physical units to account for Units accounted for: Completed and transferred out during July Plus: Ending work in process, July 31 (b) 33,000 (h) (k) Total physical units accounted for Total Equivalent Units