In March, Sandhill Company had the following unit production costs: materials $12 and conversion costs $10. On March 1, it had no work in process. During March, Sandhill completed and transferred out 25,600 units. As of March 31, 5,200 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