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$[[,$Physical,Percentage Complete$],[$Quantities$,$units,Materials,Conversion$],[$Beginning work$-$in$-$process,$109,000,100\%,40\%$