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 WIP			Ending WIP
Month	Units	% complete	Units completed and Transferred out	Units	% completed
March	1,400	60%	11,000	500	90%

1. a) Calculate the physical units for March.

2. b) Calculate the equivalent units of production for materials and conversion costs for March.