In March, Carls Vista Company had the following unit production costs: muterials $12 and conversion costs $10. On March 1, it had no workin process. During March. Carla Vista completed and transferred out 20,800 units. As of March 31,4000 units that were 40%5 complete as to conversion costs and 100k complete as to materisk were in ending work in process. (a) Compute the total units to be accounted for Total units (b) Comeule the equvalent units of production for materials and convetsioncosts