please help having trouble with FIFO. My professor wants it in this format. I dont understand how he got the 0 and 40 for beginning. Bicycles.

Direct materials Conversion costs

1)beginning 0 40 2)started+completed 950 950 3)end 300 300*40%=120 Total EUP 1250 1110

Rondeli Company manufactures bicycles and tricycles. For both products, materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Rondeli Company uses the FIFo method to compute equivalent units. Production and cost data for the month of March are as follows. Percent Units Complete Production Data Bicycles Work in process units, March 1 200 80 Units started into production 250 Work in process units, March 31 300 40% Percent Units Cost Data-Bicycles Complete Work in process units, March 1 $19,280 50,000 Direct materials Direct labor 25,500 30,000 Manufacturing overhead Percent Complete Production Data Tricycles Units Work in process units, March 1 100 75 800 Units started into production Work in process units, March 31 60 25% Percent Units Complete Cost Data-Tricycles $6,125 Work in process units, March 1 Direct materials 30,400 Direct labor 15,100 20,000 Manufacturing overhead