In March, Cullumber Company had the following unit production costs: materials $12 and conversion costs $10. On March 1 , it had no work in process. During March, Cullumber completed and transferred out 18,400 units. As of March 31, 3,400 units that were 40% complete as to conversion costs and 100% complete as to materials were in ending work in process. Your answer is correct. Compute the total units to be accounted for. Total units Your answer is correct. 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