what are the equivalent units if production for materials ________ conversion costs ________

In March, Kelly Company had the following unit production costs: materials $12 and conversion costs $9. On March 1, it had no work in process. During March, Kelly transferred out 24,000 units. As of March 31, 3,900 units that were 36% 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 (Work in process, March 1) + 27,900 (Started into production)-27.900 24,000+ 3,900 27,900 b) Compute the equivalent units of production. Materials Conversion costs The equivalent units of production