9. (20 Points) Consider a production line divided by two processes A and B. Process A is the first process in the line and raw materials are all added at the beginning of Process A. In the month of March, the following physical flow of units occurred: 62,000 in WIP on February 28, 100% complete with respect to Direct Materials, 40% complete with respect to conversion .450,000 started in March 500,000 completed in March . 52,000 in WIP on March 31, 100% complete with respect to Direct Materials, 40% complete with respect to conversion Using both weighted average approach and FIFO approach, a. Compute the equivalent units b. Calculate the unit costs for March c. Calculate the cost of units completed and transferred to Process B d. Calculate the cost of ending WIP in March