Understanding cost of production reports The Warron Manufacturing Company produces antennas for use with mobile telephones. The product is manufactured in two process centers. Production and cost data for March for process center 1 are below. Production and cost data for March for process center 2 appear on the following page.

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REQUIRED a. Determine the cost of ending work in process for the firm on March 31. b. Determine the equivalent units of conversion in ending work in process for process center 2.