Aztec Company manufactures microchips on a highly automated assembly line. Aztecs costing system uses two cost categories: direct materials and conversion costs. Direct materials are added at the beginning of the production process and conversion costs are added evenly throughout production. Beginning work-in-process was 40% complete as to conversion costs and ending work- in-process was 60% complete for conversion costs. Data for the most recent year end are: Work in process, beginning inventory 6,000 units Units started 120,000 units Work in process, ending inventory: 2,500 units Costs for the most recent year end are: Work in process, beginning inventory: Direct materials $ 44,400 Conversion costs $ 62,240 Direct materials costs added $510,000 Conversion costs added $625,260 Calculate Aztecs physical flow of units, equivalent units, and cost per equivalent unit. Assign and identify costs allocated to Finished Goods and Ending Work-In-Process inventory categories using the FIFO method of process costing.