McGregor's Hot Sauce unes 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 (Click the icon to view the reported information for July) The units in ending work in process inventory were 70% complete with respect to drect 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 mosing figures (a) through (1) McGregor's Hot Sauce Packaging Department Month Ended July 31 Flow of Production Units to account for Beginning work in process, July 1 Plus Transferred in during July Total physical units to account for Units accounted for Completed and transfered out during July Plus Ending work in proces, July 31 Total physical units accounted for Total Equivalent Units CALL Step 1: Flow of Physical Step 2 Equivalent Units Units Transferred in Direct Materials Conversion Costs 29.000 231.000 34.000