Current Attempt in Progress Sheffield Painting Company has the following production data for March: . . Beginning work in process inventory 2,200 units Units completed and transferred out. 46.200 Ending work in process inventory, 16,500 units that are 80% complete for conversion costs Materials are added only at the beginning of the process. Compute equivalent units of production for both materials and conversion costs, Equivalent Units of Production Materials Conversion Costs Physical Units QUANTITIES Units to be accounted for 2200 Work in process inventory,3/1 Started into production Total units to be accounted for Equivalent Units of Production Physical Units Materials QUANTITIES Units to be accounted for Conversion Costs Work in process inventory. 3/1 2200 Started into production Total units to be accounted for Units accounted for Completed and transferred out Work in process inventory, 3/31 Total units accounted for