Lead Inc. processes a single type of lead pipe. For the current period the following information is given: Units Material Costs Conversion Costs Beginning Inventory 5,000 $ 125,000 $ 40,275 Started During the Current Period 20,000 $ 450,000 $ 232,875 Ending Inventory 2,500 All materials are added at the beginning of the production process. The beginning inventory was 60% complete as to conversion, while the ending inventory was 30% completed for conversion purposes. Calculate Lead's physical flow of units, equivalent units, cost per equivalent unit and assign costs to the inventory categories of Finished Goods and Ending Work-in-Process using the FIFO method of processin