At the beginning of March 2017, Union Electronics had 225 partially assembled SG-40 units in the assembly department. It started production of another 275 units in March. The data for the assembly department for March are as follows: Home ret Page Layout Formular Data Review View B Physical Units (SG-40) (1) 225 Direct Materials (2) $18,000 100% Conversion Total Costs Costs (3) (4) - (2)+(2) $8 100 $26.100 60% 1 2 Work in process, boginning inventory (March 1) 3 Degree of completion of beginning work in process 4 Started during March 5 Completed and transferred out during March 6 Work in process, ending inventory (March 31) 7 Degree of completion d ending work in process Total costs added during March 275 400 100 100% $19,800 50% $16,380 $36,180 9 10 11 Work in process, beginning Inventory (equals work in process, ending inventory for February) Direct materials: 225 physical units x 100% completed x 500 per unit - $18,000 13 Conversion costs: 225 physical units X 60% completed x $60 per unt - $8.100 12 Union Electronics has incomplete units in both beginning work-in-process inventory and ending work-in-process inventory for March 2017 - Complete the above using the FIFO method of process costing