In March, Kelly Company had the following unit production costs: materials $10 and conversion costs $7. On March 1, it had no work in process. During March, Kelly transferred out 20,000 units. As of March 31, 3,000 units that were 30% 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. Prepare a cost reconciliation schedule, including the costs of materials transferred out and the costs of materials in process