Folder Incorporated uses the weighted average method for its process costing system. The Assembly Department began March with 23,000 units in Work in Process (WIP) Inventory, all of which were completed and transferred out during March. An additional 34,000 units were started during the month, 10,000 of which were completed and transferred out during March. A total of 24,000 units remained in Work in Process Inventory at the end of March, and were at varying levels of completion as follows: Direct materials: 90% Direct labor: 70% complete Overhead: 60% complete Required: A. Determine the units to be accounted for and units accounted for. B. Calculate the equivalent units for direct materials, direct labor, and overhead. Your answers to this open-ended assignment should be placed in the space below this line. A Physical units in beginning WIP Physical units started during the Total physical units to account for Physical units completed during t Physical units in ending WIP Total physical units accounted B Equivalent Units Physical Direct Direct Units Materials Labor Overhead Units completed Units in ending WIP Total units accounted for