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 QUANTITIES Units to be accounted for Work-in-process, March 1 Equivalent Units Physical Units Materials Conversion Costs (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 (60% materials, 15,000 20% conversion costs) Total units 110,000 COSTS Units costs Materials Conversion Costs Total