18. (12 points) Geller Corp. manufactures breath mints in a mass production environment and uses process costing to allocate costs to inventory. All manufacturing is completed in one manufacturing department. Direct materials are added at the beginning of the manufacturing process and conversion costs are added evenly throughout. The following information was reported for current period: b. Calculate Geller's physical flow of units, equivalent units, cost per equivalent unit and assign costs to Finished Goods and Ending Work-In-Process using the FIFO method of processing costing