Current Attempt in Progress In March, Sheridan Manufacturing had the following unit production costs: materials $13 and conversion costs $9. On March 1, it had zero work in process inventory. During March, Sheridan completed and transferred out 23,600 units. As at March 31, 2,440 units that were 50% complete as to conversion costs and 100% complete as to materials were in ending work in process inventory. Calculate the total units to be accounted for. The total units to be accounted for Question Part Score Calculate the equivalent units of production for materials and conversion costs. Direct Material Equivalent units of production Conversion