In March, Kelly Company had the following unit production costs: materials $11 and conversion costs $9. On March 1, it had no work in process, During March, Kelly transferred out 27,500 units. As of March 31,3,200 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 eTextbook and Media 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