During March, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of the units transferred, 27,000 were in process at the beginning of March and 170,000 were started and completed in March. March's beginning inventory units were 100% complete with respect to materials and 61% complete with respect to labor. At the end of March, 36,000 additional units were in process in the production department and were 100% complete with respect to materials and 36% complete with respect to labor. Compute the number of equivalent units with respect to both materials and direct labor respectively for March using the FIFO method.

1. During March, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of the units transferred, 23,000 were in process at the beginning of March and 130,000 were started and completed in March. March's beginning inventory units were 100% complete with respect to materials and 57% complete with respect to labor. At the end of March, 32,000 additional units were in process in the production department and were 100% complete with respect to materials and 32% complete with respect to labor. Compute the number of units transferred to finished goods.