Hartwell Drug Company produces a supplement to improve bone density. Conversion costs are added evenly throughout the production process. The following information is available for March:

___________________________________________________________ Units

Units (gallons) in process, March 1 (40% complete) ........................... 600

Units started in March .............................................................1,000

Units in process, March 31 (80% complete) ......................................300

___________________________________________________________ Costs

Conversion costs in WIP, March 1

Labor .............................................................................. $ 36,000

Overhead .............................................................................. 6,000

Labor costs in March (5,100 hours) ............................................ 102,600

Overhead in March ................................................................ 47,900

Required

a. Compute the number of units completed in March.

b. Compute the cost per equivalent unit for conversion costs.

c. Compute the conversion costs included in units completed in March.

d. Compute the conversion costs included in units in process at the end of March.