2. Scottsdale Company has provided the following data for its partial production of Nutriment Drink in Department A for the month of March.

Work in Process, beginning:

Units in process	20,000
Stage of completion with respect to materials	50%
Stage of completion with respect to conversion	70%

Cost in the beginning inventory:

Materials cost	$20,400
Labor cost	$30,000
Overhead cost	$9,900

Units started into production during the month

200,000

Cost added to production during the month:

Material cost	$22,000
Labor cost	$13,900
Overhead cost	$5,000

Work in process, ending:

Units in process	40,000
Stage of completion with respect to materials	80%
Stage of completion with respect to conversion	40%

Please answer the following questions below and show your work.

1. How many units need to be accounted for?

2. How many units were started into production for March?

3. How many units were completed and transferred out?

4. What are the equivalent units of production in March for materials?

5. What are the equivalent units of production in March for conversion?

6. What is the cost per equivalent units of production in March for materials?

7. What is the cost per equivalent units of production in March for conversion?

8. What is the total cost of the units completed and transferred out?

9. What is the total cost of the units in ending work in process?

Fill out this Production Report and show work Production Report Physical Direct Materials Conversion Total Units Costs Units to Account For: From Beginning Work In Process Units started during the riod Total Units to Account For Units Accounted For Completed and transferred out Ending Work in Process Total Equivalent Units Costs to Account For: Total Units Accounted for Beginning Work-in-Process Costs incurred during period Total Costs to Account For: Cost per equivalent unit Cost of Units Completed & transferred out Ending Work In Process Total Costs Accounted For