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