Fine Drinks, Inc. uses a process costing system. The following data are available for one department for March:

Percentage Completed

Units Materials Conversion

Work in process, March $150,00070\%80\%$

Work in process, March $3130,00060\%30\%$

The department started $180,000$ units into production during the month and transferred $200,000$ completed units to the next department.

Required:

Compute the equivalent units of production for March, assuming that the company uses the weighted average cost method of accounting for units and costs.