Nonuniform Inputs, Transferred-In Cost Drysdale Dairy produces a variety of dairy products. In Department 12, cream (transferred in from Department 6) and other materials (sugar and flavorings) are mixed at the beginning of the process and churned to make ice cream. The following data are for Department 12 for August: Production: Units in process, August 1, 30% complete* 50,000 Units completed and transferred out 140,000 Units in process, August 31, 70% complete* 40,000 *With respect to conversion costs. 1. Prepare a physical flow schedule for the month. Drysdale Dairy Physical Flow Schedule For the Month of August Units to account for: Units in beginning work in process 50,000 Units started 130,000 Total units to account for 180,000 Units accounted for: Units accounted for: Units transferred out 140,000 Units in ending work in process 30,000 X Total units accounted for 180,000 2. Using the weighted average method, calculate equivalent units for the following categories: transferred-in, materials, and conversion. Transferred-In 180,000 equivalent units Materials 180,000 equivalent units Conversion X equivalent units