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Wendell'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

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Wendell'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 August: (Click the icon to view the reported information for August.) The units in ending work in 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 (I). Wendell's Hot Sauce Packaging Department Month Ended August 31 Flow of Production Units to account for: Beginning work in process, August 1 Plus: Transferred in during August Total physical units to account for Units accounted for: Completed and transferred out during August Plus: Ending work in process, August 31 Total physical units accounted for Total Equivalent Units Step 1: Step 2: Equivalent Units Data table Flow of Physical Units Transferred- in Direct Materials Conversion Costs A B 1 Wendell's Hot Sauce Packaging Department Step 1: 25,000 229,000 Month Ended August 31 30,000 Step 2: Equivalent Units E 2 Flow of Production Flow of Physical Units Direct Conversion Transferred-in Materials Costs 3 Units to account for: 4 Beginning work in process, August 1 25,000 5 Plus: Transferred in during August 229,000 6 Total physical units to account for (a) 7 Units accounted for: 8 Completed and transferred out during August (b) (d) (g) (i) 9 Plus: Ending work in process, August 31 30,000 (e) (h) (k) 10 Total physical units accounted for (c) 11 Total Equivalent Units (f) (i) (1) Print Done

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