Sandusky Widget Company has the following production data for March. 
Instructions
Compute the physical units for March.
Definitions:
Section 1245 Gain
Income derived from the sale or disposal of depreciable personal property, which may be recaptured as ordinary income.
Ordinary Income
Income earned from providing services, including wages, salaries, commissions, and income from businesses in which there is material participation.
Depreciation
A tax deduction reflecting the decrease in value of an asset over time due to wear and tear.
Section 1245
A tax code provision defining the treatment of gains from the sale of depreciable personal property, requiring that such gains be treated as ordinary income to the extent of depreciation taken.
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