During March, the production department of a process operations system completed and transferred to finished goods 29,000 units that were in process at the beginning of March and 190,000 that were started and completed in March. March's beginning inventory units were 100% complete with respect to materials and 63% complete with respect to conversion. At the end of March, 38,000 additional units were in process in the production department and were 100% complete with respect to materials and 38% complete with respect to conversion. Compute the number of equivalent units with respect to both materials and conversion respectively for March using the FIFO method.

228,000; 215,170.

219,000; 204,440.

233,440; 233,440.

257,000; 257,000.

257,000; 233,440.