SSS Incorporated uses a process-costing system and manufactures a single product - an all-purpose liquid cleaner. The manufacturing activity for the month of March has just been completed. A partially completed production cost report for the month of March is shown below: SSS INCORPORATED COMPANY Mixing and Blending Department Production Cost Report For the Month Ended March 31 Equivalent Units QUANTITIES Physical Units Materials Conversion Costs Units to be accounted for Work-in-process, March 1 (40% materials, 10,000 20% conversion costs) Started into production 100,000 Total units 110,000 Units accounted for Transferred out 95.000 Work-in-process, March 31 15,000 (60% materials, 20% conversion costs) Total units 110,000 COSTS Units costs Materials Conversion Costs Total COSTS Units costs Cost in March Materials $156,000 Conversion Costs $98.000 Total $254.000 Equivalent units Unit costs s $ $ 8,700 Cost to be accounted for Work-in-process, March 1 Started into production Total costs 245,300 254,000 Cost Reconciliation Table Cost accounted for Transferred out $ Work-in-process, March 31 Materials Conversion costs Total costs