1. At Oxley Company, materials are entered at the beginning of each process. The company uses the FIFO method for process costing. Work in process inventories, with the percentage of work done on conversion, and production data for its Finishing Department for March are as follows:

Beginning Work in Process

Ending Work in Process

Month

Units

Percentage Completed

Units Completed & Transferred Out

Units

Percentage Completed

March 2,100 60% 16,500 500 90%

Instructions

(a)	Compute the physical units for March.
(b)	Compute the equivalent units of production for materials and conversion costs for March.