Mogyardy'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:

Mogyardy's Hot Sauce Packaging Department	Step 1:	Step 2: Equivalent Units
Month Ended July 31	Flow of Physical	Transferred-	Direct	Conversion
Flow of Production	Units	in	Materials	Costs
Units to account for:
Beginning work in process, July 1	25,000
Plus: Transferred in during July	227,000
Total physical units to account for	(a)
Units accounted for:
Completed and transferred out during July	(b)	(d)	(g)	(j)
Plus: Ending work in process, July 31	30,000	(e)	(h)	(k)
Total physical units accounted for	(c)
Total Equivalent Units		(f)	(i)	(l)

The units in ending work in process inventory were 80% 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 (l).

Mogyardy's Hot Sauce Packaging Department	Step 1:	Step 2: Equivalent Units
Month Ended July 31	Flow of Physical	Transferred-	Direct	Conversion
Flow of Production	Units	in	Materials	Costs
Units to account for:
Beginning work in process, July 1	25,000
Plus: Transferred in during July	227,000
Total physical units to account for
Units accounted for:
Completed and transferred out during July
Plus: Ending work in process, July 31	30,000
Total physical units accounted for
Total Equivalent Units