17. (10 points) Brunswick processes a homogeneous product in large quantities. For the current period the following information is given: All materials are added at the beginning of the production process. The beginning inventory was 40% complete as to conversion, while the ending inventory was 75% completed for conversion purposes. a. Calculate Brunswick's physical flow of units, equivalent units, cost per equivalent unit and assign costs to Finished Goods and Ending Work-in-Process Inventories using the FIFO method of processing costing