Activity in Saggers Corporation's Assembly Department for the month of March follows: Percent Complete Units Materials Conversion Work-in-process inventory, March 1 6 ,000 60% Started into production during March 65,000 Work-in-process inventory, March 314,000 35% 20% 04109 45% The equivalent units for conversion for March, using the weighted average method, are: Multiple Choice 69,600 units 67,800 units 71000 units