b. Department S is the fourth, and final, stage of Service Corporation's production cycle. On March 1, beginning work in process contained 95,000 units, which were 80 percent complete as to conversion costs. During March, 610,000 units were transferred in from the third stage of the production cycle. On March 31, ending work in process contained 72,000 units, which were 35 percent complete as to conversion costs. Materials are added when the units are 50 percent complete with respect to conversion costs. Using the weighted-average method, what are the equivalent units of production for prior department costs, materials, and conversion costs for the month of March, respectively? Prior Department Costs 705,000; Materials 633,000; Conversion 658,200 Prior Department Costs 705,000; Materials 633,000; Conversion 633,000 Prior Department Costs 705,000; Materials 705,000; Conversion 705,000 Prior Department Costs 610,000; Materials 659,250; Conversion 699,500 None of the options are correct