In March, Viren Manufacturing had the following unit production costs: materials $10 and conversion costs $8. On March 1, it had zero work in process. During March, Viren transferred out 22,000 units. As of March 31, 2,000 units that were 40% complete as to conversion costs and 100% complete as to materials were in ending work in process.
  (a) Compute the total units to be accounted for.
  (b) Compute the equivalent units of production.
  (c) Prepare a cost reconciliation schedule, including the costs of units transferred out and the costs of units in process.