Maynard'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: (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 anive at the missing figures (a) through (). Maynard's Hot Sauce Packaging Department Month Ended July 31 Flow of Production Unita to account for Beginning work in process, July 11 Pa: Transferred in during July Total physical units to account for Units accounted for Completed and transferred out during July Plus: Ending work in process, July 31 Total physical units accounted for Tatal Equivalent Units Step 1: Flow of Physical Stap 2: Equivalent Units Transferred- Direct Units in Materials Conversion Costs 24,000 228,000 29,000 T Maynard's Hot Sauce Packaging Department. 2 Month Ended July 31 Flow of Production 3 Units to account for: Beginning work in process, July 1 Step 1: C D Stap 2: Equivalent Units Flow of Physical Units Direct Transferred-in Materials Conversion Costs 4 5 Plus: Transferred in during July 6 Total physical units to account for 24,000 228,000 (a) 7 Units accounted for: B Completed and transferred out during July (b) (d) (a) () 9 Plus: Ending work in process, July 31 29,000 (0) (4) (K) 10 Total physical units accounted for (c) 11 Total Equivalent Units 1 00