Unit Information with BWIP, Weighted Average Method Jackson Products produces a barbeque sauce using three departments: Cooking, Mixing, and Bottling. In the Cooking Department, all materials are added at the beginning of the process. Output is measured in ounces. The production data for July are as follows: Production: 10,400 84,000 Units in process, July 1, 60% complete* Units completed and transferred out Units in process, July 31, 90% complete* * With respect to conversion costs. 15,400 Required: 1. Prepare a physical flow schedule for July. Jackson Products Physical Flow Schedule For the Month of July Units to account for: Units, beginning work is process (60% complete) 10,400 Units started during July 89,400 x Total units to account for 99,800 X Units accounted for: Units completed and transferred out: Units completed and transferred out: Started and completed 79,000 X From beginning work in process 10,400 89,400 x Units in ending work in process (90% complete) 10,400 x Total units accounted for 99,800 x 3. What if you were asked to calculate the FIFO units beginning with the weighted average equivalent units? Calculate the weighted average equivalent units by subtracting out the prior-period output found in BWIP. FIFO Equivalent Units Direct Materials 109,800 X Conversion Costs 104,100 X