In March, Oriole Company had the following unit production costs: materials $10 and conversion costs $8 On March 1, it had no work in process. During March. Oriole completed and transferred out 19,200 units. As of March 31,3,600 units that were 40% cmplete as to conversion costs and 100% complete as to materials were in ending workin process. (a) Compute the total units to be accounted for. Total units (b) Compute the equivalent units of production for materials and conversion costs