Carla Vista University uses a weighted-average process cost system to accumulate costs incurred in handling student applications in the admissions department. When an application is completed, it is forwarded to the appropriate academic department for final processing. The following processing and cost data pertain to March. 1. Applications in process on March 1 230 2. Applications started in March 1,140 3. Completed applications during March 970 4. Applications still in process at March 31 were 100% complete as to materials (forms) and 80% complete as to conversion costs. Beginning WIP: Direct materials $2,139 Conversion costs 9,030 March costs: Direct materials $8,958 Direct labor 49,794 Overhead 9,546 Materials are the forms used in the application process, and these costs are incurred at the beginning of the process. Conversion costs are incurred uniformly during the process. Carla Vista University uses the weighted-average method to compute equivalent units. (a) Determine the equivalent units of service (production) for materials and conversion costs. SUPPORT