Surf Products Company uses an automated process to clean and polish its souvenir items.Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process.The following data pertain to March. 
Required:
Using the first-in, first-out method determine the assignment of costs to units transferred-out and ending inventory.
Definitions:
Peer Pressure
The influence exerted by a peer group in encouraging a person to change their attitudes, values, or behaviors to conform to group norms.
Asch's Study
A series of experiments by Solomon Asch that demonstrated the power of conformity in groups, showing that individuals may agree with group consensus even when it contradicts their own senses.
Group Norm
Shared standards, rules, or expectations that influence behavior within a group of people.
Object of Judgement
The entity or individual that is being evaluated or assessed in a particular situation.
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