Soft Woolens is a manufacturer of wool cloth. The company is using first in first out method. The information for March is as follows: Physical units Direct Material $120,000 Conversion Costs $68,000 * Beginning Work in Process Started Units Completed Units Ending Work in Process ** Total Cost added during period 25,000 units 75,000 units 80,000 units 20,000 units $378,000 $329,700 * Degree of completion for beginning work in process: direct materials, 80%; conversion costs, 70% Degree of completion for ending work in process: direct materials, 60%; conversion costs, 80%. ** Required: 1- Compute the physical units (10 marks) 2- Compute the equivalent units (20 marks) 3- Compute the total cost to account for (10 marks) 4- Compute the cost per equivalent units (10 marks) 5- Assign the cost to completed units and ending work in process (20 marks)