Grouper Painting Company has the following production data for March.

Compute equivalent units of production for March for both materials and conversion costs using the weighted$-$average method of

process costing. Materials are entered at the beginning of the process.

Equivalent Units of Production

Quantities

Physical Units

Materials

Conversion Costs

Units to be accounted for

Work in process inventory, $\frac{3}{1}$

Started into production

Total units to be accounted for

Units accounted for

Completed and transferred out

Work in process inventory, $\frac{3}{31}$

Total units accounted for