At the beginning of March, the Mixing Department of a manufacturer that uses a process costing system had 120,900 units in its beginning WIP inventory. March's beginning inventory units were 100% complete with respect to materials and 55% complete with respect to conversion. During March, the Mixing Department started 497,400 units and completed and transferred out a total of 514,350 units. At the end of March, the units remaining in the Mixing Departments ending WIP inventory were 60% complete with respect to materials and 20% complete with respect to conversion costs. Compute the number of equivalent units of production with respect to both materials and conversion respectively for March using the weighted-average method.

	a.	535,140 materials; 576,720 conversion
	b.	370,980 materials; 123,660 conversion
	c.	62,370 materials; 62,370 conversion
	d.	576,720 materials; 535,140 conversion
	e.	618,300 materials; 618,300 conversion