In March, Kelly Company had the following unit production costs: materials $11 and conversion costs $8. On March 1, it had zero work in process. During March, Kelly transferred out 20,250 units. As of March 31, 3,370 units that were 40% complete as to conversion costs and 100% complete as to materials were in ending work in process.

(a) Compute the total units to be accounted for. Total units (b) Compute the equivalent units of production. Material onversion costs The equivalent units of production (c) Prepare a cost reconciliation schedule, including the costs of materials transferred out and the costs of materials i procesS Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, March 31 Materials Conversion costs Total costs