MVP Sports Equipment Company makes baseball gloves in two departments, Cutting and Stitching. MVP uses the weighted-average cost procedure. Material is added at the beginning of the Cutting Department, and conversion is incurred uniformly throughout the process. Using the following information for the month of March, let's prepare a production report for the Cutting Department. Work in process, March 1: 20,000 units Materials: 100% complete. Conversion: 10% complete. Units started into production in March: 30,000 units Units completed and transferred out in March: 40,000 units Work in process, March 31: 10,000 units Materials Conversion Costs incurred during March 100% complete. 50% complete. Materials cost Conversion costs: Direct labour Applied manufacturing overhead Total conversion costs Total costs to account for Cost $ 50,000 7,200 $ 86,000 107.500 90,000 193.500 $ 340,700 Required a. Analyze the physical flow of units. B. Calculate the equivalent units c. Calculate the unit cost for one unit.