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: $2,000 units Work in process, February 28: $235,000 (consisting of $185,000 materials & |$50,000 conversion costs): 100% completed for direct materials, but only 35% completed for conversion costs Units started during March Units completed during March Work in process, March 31: 100% completed for direct materials, but only 40% completed for conversion costs Direct materials added during March 450,000 units 500,000 units 2000 2,000 units $1,320,000 $892,500 Conversion costs added during March 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