McGregor'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 . ar 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 80% complete with respect to direct materials but only 60% complete with respect to conversion ler 5 Requirement 21 Summarize the flow of physical units and compute output in terms of equivalent units in order to arrive at the missing figures (da) through (1) /214 (2 McGregor's Hot Sauce Packaging Department Step 1: Step 2: Equivalent Units nited Month Ended July 31 Flow of Physical Transferred Direct Conversion Flow of Production Materials Costs ons: Units to account for: Beginning work in process, July 1 27,000 (0.61 Plus Transferred in during July 227,000 (0.42 Total physical units to account for 234000 Units accounted for Completed and transferred out during July Plus: Ending work in process, July 31 32.000 Total physical units accounted for Units in int Total Equivalent Units 11: Prince Copy