Question 1 (10 points) Huon Manufacturing uses a process cost system to manufacture sensors for the security industry. The following information pertains to operations for March. Units Beginning work-in-process inventory, 10 000 April 1 Completed production during April 70 000 Ending work-in-process inventory, 40 000 April 30 The beginning inventory was 60% complete for materials and 30% complete for conversion costs. The ending inventory was 70% complete for materials and 25% complete for conversion costs. Using the weighted average method: 1- Prepare a physical flow analysis (4 marks) 2- Calculate equivalent units. (6 marks)