Huon Manufacturing uses a process cost system to manufacture sensors for the security industry. The following information pertains to operations for March.

	Units
Beginning work-in-process inventory, April 1	12,500
Completed production during April	85,000
Ending work-in-process inventory, April 30	35,000

The beginning inventory was 60% complete for materials and 30% complete for conversion costs. The ending inventory was 80% complete for materials and 35% complete for conversion costs. Using the weighted average method: 1- Prepare a physical flow analysis (4 marks) 2- Calculate equivalent units. (6 marks)