Maxwell?'s Mayonnaise 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 JuneJune?:

	Equivalent Units
	Physical	Transferred-	Direct	Conversion
	Units	in	Materials	Costs
Units to account for:
Beginning work in process	27,000
Trasferred in during June	226,000
Total units to account for	(a)
Units accounted for:
Completed and transferred out	(b)	(d)	(g)	(j)
Ending work in process	32,000	(e)	(h)	(k)
Total units accounted for:	(c)
Total equivalent units		(f)	(i)	(l)

The units in ending work in process inventory were 70?% complete with respect to direct? materials, but only 40?% complete with respect to conversion. Summarize the flow of physical units and compute output in terms of equivalent units in order to arrive at the missing figures? (a) through? (l).

	Equivalent Units
	Physical	Transferred-	Direct	Conversion
	Units	in	Materials	Costs
Units to account for:
Beginning work in process	27,000
Transferred in during June	226,000
Total units to account for
Units accounted for:
Completed and transferred out
Ending work in process	32,000
Total units accounted for:
Total equivalent units