ES Additional Exercise 164 s Muffy painting Company has the following production data for March Ending Work in Process Complete as Beginning Units 162 Month Work in Process Transferred out Units Conversion Cost March 42,000 3,000 12,000 Compute equivalent units of production for March for both materials and conversion costs. Materials are entered at the beginning of the process. e 16l Equivalent Units uantities Units to be accounted for Work in process, March 1 Started into production Total units Units accounted for Transferred out Work in process, March 31 Total units Rights Reserved