The Sherron Processing Company had work in process at the beginning and end of March 2017 in its Painting Department as follows: (Click the icon view the work-in-process information.) The company completed 100,000 units during March. Manufacturing costs incurred during March were direct materials costs of $210,000 and conversion costs of $300,000. Inventory at March was carried at a cost of $40,000 (direct materials-$30,000 and conversion costs-$10,000). Assuming Sherron uses FIFO costing, determine the equivalent units of work done in March, and calculate the cost of units completed and the cost of units in ending inventory. Begin by entering the physical units in first, then calculate the equivalent units. Flow of Production Work in process, beginning Started during current period To account for Completed and transferred out during current period: From beginning work in process Started and completed Work in process, ending Accounted for Equivalent unts of work done in current period Physical Units Data table March 1 (10,000 units) March 31 (10,000 units) Percentage of Completion Direct Materials Print 40% 90% Conversion Costs Done 20% 20%