During March, the production depatment of a process operations system completed and transferred to finished goods 26,000 units that were in process at the beginning of March and 160.000 units that were started and completed in March. March's beginning inventory units were 1000 eomplete wth respect to materials and 60% complete with respect to conversion. At the end of March, 35,000 additional units were in process in the production department and were 100% complete with respect to materials and 35% complete with respect to conversion. Compite the number of equivalent units with respect to both materials and conversion respectively for March using the weighted-average method. 221,000 materials; 221,000 conversion. 221,000 materials; 198,250 conversion. 195,000 materials; 182,650 conversion. 198,250 materials; 198,250 conversion. 186,000 materials; 172,250 conversion