= Homework: Chapter 17-1 Question 8, T117-3 (simil... Part 1 of 6 HW Score: 76.68%, 78.22 of 102 points Points: 0.22 of 12 The Sarton Processing Company had work in process at the beginning and end of March 2017 in its Painting Department as follows: (Click the icon to view the work-in-process information.) The company completed 76,000 units during March. Manufacturing costs incurred during March were direct materials costs of $200,000 and conversion costs of $300,000. Inventory at M $15,000 (direct materials$5,000 and conversion costs$10,000). Assuming Sarton uses FIFO costing, determine the equivalent units of work done in March, and calculate the cost of units completed and the cost of units in ending inventory. CERI Begin by entering the physical units in first, then calculate the equivalent units. X Data table Physical Units Flow of Production Work in process, beginning Started during current period Percentage of Completion Direct Materials Conversion Costs 40% 10% 80% 35% March 1 (30,000 units) March 31 (20,000 units) To account for Completed and transferred out during current period: From beginning work in process Started and completed Work in process, ending Print Done Accounted for Equivalent unts of work done in current period