B C Eq 2 Physical Dire 3 Flow of Production Units Materi 4 Work in process, beginning (wor (February El WIP, Exhibit 18-3) 225 Cu 5 Started during current period (given) 275 6 To account for 500 7 Completed and transferred out during current period: 8 From beginning work in process 9 (225x (100%-100%); 225x (100%-60%) 10 Started and completed 11 (175 x 100%; 175 x 100%) 12 Work in process, ending (given) 13 (100 x 100%; 10050%) 14 Accounted for 15 Work done in March only 16 225 175 175 100 100 500 275 17 "Degree of completion in this department direct materials, 100% conversion costs, 60% 18 400 physical units completed and transferred out mines 225 physical units completed and transfer beginning work-in-process inventory 19 Degree of completion in this department direct materials, 100% conversion costs, 50% Copyright 2022 Pearson Canada Inc Summarizing the Flow of Production in Physical Units and Equi of Global Defence Inc. for March-Case 3, FIFO Method With 32 B 73 #3 4 54 400 GOD F4 % 46 5 15 MacBook Air < &