One department of Boston Calculator Company manufactures basic handheld calculators. Several materials are added at various stages of the process. The outer front shell and the carrying case, which represent 5% of the total materials cost, are added at the final step of the assembly process. All other materials are considered to be "in process" by the time the calculator reaches a 50% stage of completion. During 20X0, 64,000 calculators were started in production. At year-end, 26,000 calculators were in various stages of completion, but all of them were beyond the 50% stage and, on the average, they were regarded as being 65% completed. The following costs were incurred during the year: direct materials, $263,340; conversion costs, $296,460. There was no beginning WIP inventory. Requirements 1. Prepare a schedule of physical units and equivalent units. 2. Tabulate the unit costs, cost of goods completed, and cost of ending work in process.