b. Department S is the fourth, and final, stage of Service Corporation's production cycle. On March 1, beginning work in process contained 99,000 units, which were 80 percent complete as to conversion costs. During March, 650,000 units were transferred in from the third stage of the production cycle. On March 31 , ending work in process contained 76,000 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? Multiple Choice Prior Department Costs 749,000; Materlals 673,000; Conversion 699,600 Prior Department Costs 749,000; Materials 673,000; Conversion 673,000 Prior Department Costs 749,000; Materials 749,000; Conversion 749,000 Prior Department Costs 610,000; Materlals 659,250; Conversion 699,500 None of the options are correct