The Sacramento plant of Montero Food Corporation produces a gourmet cheese. The following data pertain to the year ended December 31, 2010:
![1916_259-B-M-A-P-C (1299).png](https://secure.tutorsglobe.com/CMSImages/1916_259-B-M-A-P-C (1299).png)
During the year, the company started 190,000 pounds of material into production.
Required:
Prepare a schedule analyzing the physical flow of units and computing the equivalent units for both direct material and conversion costs for they ear.