Equivalent Units of Production Wheatmore manufactures cold cereal products such as Frosted Flakes. Assume that the inventory in process on March 1 for the Packing Department included 1,140 pounds of cereal in the packing machine hopper (enough for 760 24-oz, boxes) and 760 empty 24-oz. boxes held in the package carousel of the packing machine During March, 63,080 boxes of 24-oz, cereal were packaged. Conversion costs are incurred when a box is filled with cereal. On March 31, the packing machine hopper held 1,470 pounds of cereal, and the package carousel held 980 empty 24 oz. 1% pound boxes. Assume that once a box is filed with cereal, it is immediately transferred to the finished goods warehouse. Determine the equivalent units of production for cereal, boxes, and conversion costs for March. An equivalent unit is defined as "pounds" for cereal and "24-0z, baxes" for boxes and conversion costs. If an amount is zero, enter in "0 Equivalent Units of Production for Cereal, Boxes, and Conversion Cost Cereal (in pounds) Inventory in process, March 1 started and completed in March Transferred to finished goods in March Inventory in process, March 31 ) 41,200 63,300