In March, Crane Company had the following unit production costs: materials $8 and conversion costs $6. On March 1 , it had no work in process. During March, Crane completed and transferred out 22,400 units. As of March 31,4,400 units that were 40% complete as to conversion costs and 100% complete as to materials were in ending work in process. Compute the total units to be accounted for. Total units Compute the equivalent units of production for materials and conversion costs