The Evanston plant of Fit-for-Life Foods Corporation produces low-fat salad dressing. The following data pertain to the year just ended. Direct Material Conversion (Percentage of (Percentage of Units Completion) Completion) Work in process, January 1 28,000 pound 75% 60% Work in process, December 31 24,000 pound 75% 20% During the year, the company started 152,000 pounds of material in production. Required: Prepare a schedule analyzing the physical flow of units and computing the equivalent units of both direct material and conversion for the year. Use weighted-average process costing. T F F W s b W[ Total units accounted for - Total equivalent units _