In March, Blossom Company had the following unit production costs: materials $8 and conversion costs $6. On March 1, it had no work in process. During March, Blossom completed and transferred out 17,600 units. As of March 31, 3,200 units that were 40% complete as to conversion costs and 100% complete as to materials were in ending work in process. (a) Compute the total units to be accounted for. Total units