Telamark Company uses the moving weighted average method for inventory costing. The following incomplete inventory sheet regarding Product W506 is available for the month of March 2014:

Required:
Complete the inventory sheet. Round all calculations to two decimal places.
Analysis Component:
The gross profit realized on the sale of Product W506 during February 2014 was 32.16%. The selling price was $148 during both February and March. Calculate the gross profit ratio for Product W506 for March 2014 and determine whether the change is favourable or unfavourable from February. Identify the most probable cause of the change.