Camino Pen Company uses weighted-average process costing to account for its production costs. Conversion cost is added evenly throughout the process. Direct materials are added as needed throughout the process. During March, the company transferred 720,000 units of product to finished goods. At the end of March, the work in process inventory consists of 209,000 units that are 70% complete with respect to materials and 60% complete with respect to conversion. Beginning inventory had $347,470 of direct materials and $174,200 of conversion cost. The direct material cost added in March is $2,424,690, and the conversion cost added is $3,291,940. Beginning work in process consisted of 65,000 units that were 75% complete with respect to direct materials and 40% complete with respect to conversion. 864,000 units were started during the period. Requirement 1: Determine the equivalent units of production with respect to direct materials and conversion. Enter your answers in the schedule below. Enter amounts as whole numbers with NO DOLLAR SIGN, NO COMMAS, NO DECIMAL AND NO PERCENT SIGN. Units transferred to finished goods Ending WIP inventory at March 31 Total % Complete EUP % Complete EUP Units Materials Materials Conversion Conversion % % % %