Shirley Processing, Incorporated $($SPI$)$ makes adhesive tape and uses a FIFO process costing system. The following information shows the physical flow of units and costs for the month of March:

$\backslash$table$[[$Quantities$,\backslash$table$[[$Physical$],[$units$]],$Percentage Complete$],[$Materials$,$Conversion$],[$Beginning work$-$in$-$process,$119,000,100\%,40\%$