Holder Incorporated uses the weighted average method for its process costing system. The Assembly Department at began March with 24,000 units in Work in Process (WIP) Inventory, all of which were completed and transferred out during March. An additional 32,000 units were started during the month, 12,000 of which were completed and transferred out during March. A total of 20,000 units remained in Work in Process Inventory at the end of March, and were at varying levels of completion as follows: Direct materials: 80 percent complete Direct labor: 60 percent complete Overhead: 70 percent 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.