Exercise $8-35($Algo$)$ Compute Equivalent Units and Cost per Equivalent Unit: Weighted$-$Average Method $($LO $8-1,3)$

Shirley Processing, Incorporated $($SPI$)$ makes adhesive tape. The following information on the physical flow of units and costs for month of March:

$\backslash$table$[[$Quantities$,$Physical,Percentage,Complete$],[,$units,Materials,Conversion$],[$Beginning work$-$in$-$process,$117,000,100\%,40\%$