Activities in the Challenger Company's Assembly Department for the month of March follow: Number Percent Completed of Units Materials Conversion Work-in-process inventory, March 1 Started into production during March Work-in-process inventory, March 31 7,500 60% 35% 68,000 2,800 40% 30% SHOW ALL WORK A. Using the weighted-average method, what are the equivalent units of production for materials for March? B. Using the FIFO method, what are the equivalent units of production for conversion for March