Compute the number of equivalent units with respect to both direct materials and conversion for March using the weighted-average method.

                                                                     Units.        Direct Materials Percent Complete          Conversion Percent Complete

Beginning work in process inventory    26,500                                  100%                                                      55%

Units started and completed                 113,000

Units completed and transferred out 139,500

Ending work in process inventory.          31,500                                      70%                                                     60%