In March, Pharoah Company had the following unit production costs: materials $$12$ and conversion costs $$9.$ On March $1,$ it had no work in process. During March, Pharoah completed and transferred out $22,500$ units. As of March $31,3,800$ units that were $45\%$ 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