Crandall’s Ceramic Company has the following production information for the month of March. All materials are added at the beginning of the manufacturing process.

Production Beginning inventory of3,000 units that are 100 percent complete for materials and 25 percent complete for conversion.

14,000 units were started during the period and ending inventory of 4,500 units 20 percent complete for conversion.

Manufacturing Costs Beginning inventory was \($20,000\) (\($9,700\) materials and \($10,300\) conversion costs).

Costs added during the month were \($29,400\) for materials and \($56,900\) conversion cost (\($27,500\) labor and \($29,400\) applied overhead).

Required;
1. Calculate the number of equivalent units of production for materials and conversion for March.

2. Calculate the unit costs for materials and conversion for March.

3. Determine the costs to be assigned to the units transferred out and the units in process.