The following data have been compiled for Gordon Ltd for March. Conversion occursuniformly throughout the production process.

Work in process, March 1st - 11000 units:

Direct material (100% complete)$24,200

Conversion (20% complete)$4,950

Balance in work in process, March 1st$29,150

Units started during March110,000

Units completed during March and transferred out to finished goods inventory88,000

Work in process, March 31st:

Direct material (100% complete)

Conversion (33.33% complete)

Costs incurred during March:

Direct material$217,800

Conversion costs:

Direct labour$58,080

Manufacturing overhead$116,160 $174,240

Total production costs incurred during March $392,040

1. Analyse the physical flow of units for March. Use the weighted average method of processing costing.

2. Calculate equivalent units. Use the weighted average method of processing costing.

3. Calculate the unit costs. Use the weighted average method of processing costing.

4. Analyse total costs. Use the weighted average method of processing costing.

Required:(where necessary round off all figures to two decimal places)