In March, Ivanhoe Manufacturing had the following unit production costs: materials $10 and conversion costs $8. On March 1, it had zero work in process inventory. During March, Ivanhoe completed and transferred out 22,600 units. As at March 31, 2,100 units that were 45% complete as to conversion costs and 100% complete as to materials were in ending work in process inventory. Calculate the total units to be accounted for. The total units to be accounted for Question Part Score Calculate the equivalent units of production for materials and conversion costs. Direct Material Equivalent units of production Conversion --/1