In March, Carla Vista Company had the following unit production costs: materials $12 and conversion costs $10. On March 1 , it had no work in process. During March, Carla Vista completed and transferred out 20,800 units. As of March 31,4,000 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 Compute the equivalent units of production for materials and conversion costs. Prepare a cost reconciliation schedule, including the costs of units completed and transferred out and the costs of units in work in process, for March 2022