Aaron Company has a process costing system. All materials are introduced when conversion costs reach 50 percent. The following information is available for physical units during March.

CoursHeroTranscribedText: Equivalent Units Materials Conversion costsWork in process. March 1 (70% complete as to conversion costs) Units started in March Units transferred to Finishing Department in March Work in process, March 31 (30% complete as to conversion costs) 165.000 638.000 660,000 135,000