Answer:
Pecan Pies
Pauline
a. Summary of the flow of physical units:
Beginning Work in process = 209,000
Started during month =        1,025,000
less ending work in process  159,000
Units completed in month = 1,075,000
b. Computation of output in terms of equivalent units:
Units completed:
                                                        Physical      Direct      Conversion
                                                             Unit        Material        Cost
Determination of equivalent units: 
less ending work in process  159,000    103,350 (65%)   127,200 (80%)
Units produced                     1,075,000   1,075,000 (100%)  1,075,000 (100%)
Explanation:
Data:
                                                          Physical      Direct      Conversion
                                                             Unit        Material        Cost
Beginning work in process            209,000
Ending work in process                  159,000      65%          80%
Units started during the month  1,025,000
Total units in production             1,234,000        103,350      127,200
Determination of equivalent units: 
less ending work in process         159,000      103,350      127,200
Units produced                           1,075,000   1,075,000   1,075,000
a) The equivalent unit is the product of the class of unit in production multiplied by the percentage of completion.  This forms the basis for allocating cost between a product's costs and the ending work in process.  Calculating the equivalent units helps to determine accurate costs of units completed.