b. Department S is the fourth, and final, stage of Service Corporation's production cycle. On March 1, beginning work in process contained 104,000 units, which were 80 percent complete as to conversion costs. During March, 700,000 units were transferred in from the third stage of the production cycle. On March 31 , ending work in process contained 81,000 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 804,000; Materlals 723,000; Conversion 723,000 None of the options are correct Prior Department Costs 804,000; Materials 804,000; Conversion 804,000 Prior Department Costs 804,000; Materlals 723,000; Conversion 751,350 Prior Department Costs 610,000; Materlals 659,250; Conversion 699,500