Timing Technology, Inc., manufactures timing devices. During $20$x$1,900,000$ units were completed and transferred to finished$-$goods inventory. On December $31,20$x$1$ there were $300,000$ units in work in process. These units were $50$ percent complete as to conversion and $100$ percent complete as to direct material. Finished$-$goods inventory consisted of $200,000$ units. Materials are added to production at the beginning of the manufacturing process, and overhead is applied to each product at the rate of $60$ percent of direct$-$labor costs. There was no finished$-$ goods inventory on January $1,20$x$1.$ A review of the inventory cost records disclosed the following information: Work in process, January $1,20$x$1(80\%$ complete as to conversion$)$Units started in production Direct$-$material costs Direct labor$-$costsUnits $200,0001,000,000$Direct material $$200,000$$$1,300,000$Direct labor $$315,000$$$1,995,000$ Prepare schedules as of December $31,20$x$1,$ to compute the following:$1.$ Physical flow of units$\mathrm{.}2.$ Equivalent units of production using the weighted$-$average method$\mathrm{.}3.$ Costs per equivalent unit for material and conversion$\mathrm{.}4.$ Cost of the December $31,20$x$1,$ finished$-$goods inventory and work$-$in$-$process inventory.