Southahore Processing Company had work in process at the beginning and end of March $2020$ in its Painting Department as follows:

$($Click the icon to view the work$-$in$-$process information.$)$

company completed $35,000$ units during March. Manufacturing costs incurred during March were diect materials costs of $$400,000$ and conversion costs of $$800,000.$ Inventory at March $1$ v ried at a cost of $$60,000($direct materials, $$50,000$ and corversion costs, $$10,000).$

surning Southshore uses FIFO costing, determine the equlvalent units of work done in March, and caloulate the cost of units completed and the cost of units in ending inventory.

$\backslash$table$[[$Flow of Production,Physical Units,Equivalent Units$],[\backslash$table$[[$Direct$],[$Materials$]],$Conversion Cents$],[$Nork in process, beginning,$10000,,],[35000,,],[,45000,,],[$To accoum for,,,$],[],[$From beginning work in process,$10000,5000,9000],[$Staried and completed,$15000,15000,15000],[$Stared and comp,$20000,1809,4000],[$Work in process, ending$],[$Accounted for$],[$Equivalent unts of work done in current period,,,I$]]$

Data table

$\backslash$table$[[,$Percentage of Completion$],[,$Direct Materials,Conversion Costs$],[$March units,$50\%,10\%$