Equivalent Units Calculations$-$FIFO Method started in process, $180,000$ pounds transferred out, and ending work in process was $50\%$ processed.

Calculate equivalent units for the Compounding Department for March.

$\backslash$table$[[,,$erris Corpore,ion,,$],[,$nits ar$,$quivalent Un$,\backslash$table$[[$s Calculation,$],[$Equivale$]],\backslash$table$[[$arch$],[$Units$]],],[,,\backslash$table$[[\%$ in$],[$March$]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[\%$ in$],[$March$]],\backslash$table$[[$Conversion$],[$Costs$]]],[$Complete$/$Transferred$,,,,,],[$Beginning inventory,$0x,0\%vv,0,\%,0x$