Batty Co. manufactures button batteries in a process costing environment. All manufacturing is completed in one manufacturing department. Direct materials are added at the beginning of the manufacturing process and conversion costs are added evenly throughout. The following information was reported for current period:

	Costs
Beginning WIP 50,000 units Direct Materials	$ 51,000
Conversion (75% complete)	$ 97,115
Production Started 200,000 Units Direct Materials	$ 304,000
Conversion	$ 499,525
Ending WIP 40,000 Units (40% complete)

a. Calculate Batty Co.’s physical flow of units, equivalent units, 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.