1. Arona Co. produces a liquid cleaner for floors. At the beginning of March, 30,000 litres of liquid cleaner were in process. 100% complete as to raw material and 60% complete as to conversion costs. During the month, the company started 320,000 litres of liquid cleaner in production. At the end of the month, 40,000 litres of liquid cleaner were in work in process inventory, 100% completed as to raw materials and 40% completed in terms of conversion costs. Assume that following costs were recorded by Arona Co. for the beginning work in process and the production performance for March: Beginning inventory: Raw materials costs $ 12,000 Conversion costs 15,800 March production costs: Raw materials costs 163,000 Conversion costs 310,200 Required: a) Prepare a schedule analysing the physical flow of units and calculating the equivalent units of both direct material and conversion for March. Use weighted average process costing. b) Calculate the unit cost for each litre of liquid cleaner. c) Determine the total costs of the litres of liquid cleaner finished during March. What is the balance of the ending work in process inventory