In March, Kelly Company had the following unit production costs: materials $12 and conversion costs $7. On March 1, it had no work in process. During March, Kelly transferred out 22,500 units. As of March 31, 3,800 units that were 48% 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. Materials Conversion costs The equivalent units of production Prepare a cost reconciliation schedule, including the costs of materials transferred out and the costs of materials in process. Cost Reconciliation Schedule Costs accounted for Transferred out $ Work in process, March 31 Materials $ Conversion costs Total costs $