This is only part of a mult-step problem I'm supposes to complete but I keep having trouble with requirement 1. In addition to the solutions can you give me a break down on how you calculated them? Thanks!

Sutherland Sports, which produces basketballs, has two departments: cutting and stitching. Each department has one direct-cost category (direct materials) and one indirect-cost category (conversion costs). This problem focuses on the stitching department. (Click the icon to view Sutherland Sports' process costing information.) The following is a summary of the March 2017 operations of the stitching department. (Click the icon to view the information.) (Click the icon to view the total costs assigned under the weighted-average method.) Read the requirements. Data Table x A B D E 1 Physical Units Transferred-In Direct Conversion (basketballs) Costs Materials Costs 30,000 $ 50,000 $ 0 $ 60,000 2 Beginning work in process Degree of completion, beginning work in 3 process 100% 0% 60% 70,000 80,000 4 Transferred in during March 2017 5 Completed and transferred out during March 2017 6 Ending work in process, March 31 7 Degree of completion, ending work in process 8 Total costs added during March 20,000 100% 0% 20% $ 210,000 $ 40,000 $ 66,000 Print Done Weighted-average assignment of costs Total Transferred-In Direct Conversion Production Costs Costs Materials Costs Assignment of costs: Completed and transferred out $ 40,000 $ 368,000 $ 58,000 208,000 $ 52,000 120,000 6,000 0 Ending work in process $ 426,000 $ 260,000 $ 40,000 $ 126,000 Total costs to account for Print Done Requirement 1. Summarize total stitching department costs for March 2017, and assign these costs to units completed (and transferred out) and to units in ending work in process. Begin by completing the following table to summarize the physical and equivalent units. (For amounts with a zero balance, make sure to enter "0" in the appropriate cell.) Equivalent Units Physical Transferred-In Direct Conversion Units Costs Materials Costs Work in process, beginning 30,000 70,000 Transferred-in during current period To account for Completed and transferred out during current period: From beginning work in process Started and completed 30,000 Work in process, ending 20,000 Accounted for Equivalent units of work done in current period