Mogyardy'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 August: EE (Click the icon to view the reported information for August.) The units in ending workin process inventory were 90% 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 Step 1: Step 2: Equivalent Units Mogyardy's Mayonnaise Packaging Department Month Ended August 31 Flow of Physical Transferred- Direct Conversion Flow of Production Units Materials Costs Units to account for: Beginning work in process, August 1 25,000 205,000 Plus: Transferred in during August 230000 Total physical units to account for Units accounted for: Completed and transferred out during August L 30,000 Plus: Ending work in process, August 31 Total physical units accounted for Total Equivalent Units