Do It! Review 21-03 The Assembly Department for Bramble pens has the following production data for the current month Beginning Work in Process Units Transferred Out Ending Work in Process 25,000 10,500 Materials are entered at the beginning of the process. The ending work in process units are 73% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs Materials Conversion costs The equivalent units of production Do It! Review 21-04 a-c (Part Level Submission) In March, Swifty Company had the following unit production costs: materials $10 and conversion costs $9. On March 1, it had no work in process. During March, Swifty transferred out 25,000 units. As of March 31, 3,600 units that were 34% complete as to conversion costs and 100% complete as to materials were in ending work in process. Compute the total units to be accounted for Total units