Brighto processes a single type of paint for commercial use. For the current period the following information is given: Material Costs Conversion Costs Units Beginning Work-in-Process 13,000 (WIP) $ 47,300 $ 49,400 Started During the Current 80,000 Period Ending Work-in-Process (WIP) $520,000 $ 784,225 7,500 All materials are added at the beginning of the production process. The beginning WIP was 40% complete as to conversion, while the ending WIP was 30% completed for conversion purposes. b. Calculate:- Brighto's *physical flow of units: *equivalent units: *cost per equivalent unit: *assign costs to Finished Goods: *and Ending Work-in-Process (WIP) inventories using the FIFO method of process costing. Clearly indicate the costs assigned to inventory categories: