Production records show that there were 800 units in the beginning inventory, 30% complete, 1,100 units started, and 1,500 units completed and transferred out. The units in ending inventory were 40% complete. Materials are added at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process. Hasgrove uses the FIFO method to compute equivalent units. Instructions Answer the following questions. a. How many units are in process at March 31 ? b. What is the unit materials cost for March? c. What is the unit conversion cost for March? d. What is the total cost of units started in February and completed in March? e. What is the total cost of units started and completed in March? f. What is the cost of the March 31 ending inventory