Do It! Review 16-4 In March, Kelly Company had the following unit production costs: materials $10 and conversion costs $8. On March 1, it had no work in process. During March, Kelly transferred out 22,000 units. As of March 31, 4,000 units that were 40% complete as to conversion costs and 100% complete as to materials were in ending work in process. Your answer is correct. Compute the total units to be accounted for. Total units Show Solution Show Answer Link to Text Your answer is incorrect. Try again. Compute the equivalent units of production. Materials Conversion costs The equivalent units of production Link to Text Your answer is incorrect. Try again. Prepare a cost reconciliation schedule, including the costs of materials transferred out and the costs of materials in process. Cost Reconciliation Schedule Costs accounted for Transferred out $ Work in process, March 31 Materials $ Conversion costs Total costs $