i Data Table - A B D E Physical Units Transferred-In Direct Conversion 1 (basketballs) Costs Materials Costs Beginning work in process, 2 March 1 20,000 $ 48,000 $ 0$ 30,000 Degree of completion, 3 beginning work in process 100% 0% 60% Transferred in during March 42020 80,000 Completed and transferred out 5 during March 2020 60,000 Ending work in process, 6 March 31 40,000 Degree of completion, 7 ending work in process 100% 0% 30% Total costs added during 8 March $ 170,000 $ 30,000 $ 60,000 Print Done