Summerhill Estate Winery€™s Bottling Department had 20,000 units in the beginning inventory of work in process on June 1. During June, 110,000 units were started into production. On June 30, 30,000 units were left in ending work in process inventory. Summarize the physical flow of units in a schedule similar to Exhibit 5-5 (Step 1 column).

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GogglesPlus SHAPING DEPARTMENT Month Ended October 31 Step 1 Step 2 Equivalent Units Flow of Physical Units Direct Materials Conversion Costs Flow of Production Units to account for: Beginning work in process, October 1 Started in production during October Total physical units to account for 0 50,000 50,000 Units accounted for: ing work in process, October 31 Total physical units accounted for Completed and transferred out during October End 40,000 10,000 50,000 40,000 10,000 40,000 2,500* Total equivalent units 50,000 42,500 10,000 units each 25% complete 2,500 equivalent units