Problem B The following information relates to Aromatic Company for its line of perfume products for the month ended March 31: Units in beginning inventory (units equal cases of product) Cost of units in beginning inventory: Materials Conversion Units placed in production Cost incurred during current period: Materials Conversion Units remaining in ending inventory 2,700 units S40,500 $18,900 54,000 units S239,598 $215,310 3,000 units (100% complete as to materials, 60% complete as to conversion) Required: a. Calculate the units completed and transferred to finished goods b. Calculate the equivalent units for materials and conversion costs. c. Calculate the Cost per Equivalent unit for materials and conversion costs d. Assign costs to Costs Transferred Out and Ending Work in Process