In March, Kelly Company had the following unit production costs: materials $10and conversion costs $8. On March 1, it had no work in process. During March, Kelly transferred out22,000units. As of March 31,4,000units that were40% completed as to conversion costs and 100% completed as to materials were in ending work in process.

1.Compute the total units to be accounted for.

2.Compute the equivalent units of production

3. a cost reconciliation schedule, including the costs of materials transferred out and the costs of materials in process.