In March, Sheridan Company had the following unit production costs: materials $8 and conversion costs $6. On March 1, it had no work in process. During March, Sheridan completed and transferred out 20,000 units. As of March 31, 3,800 units that were 40% complete as to conversion costs and 100% complete as to materials were in ending work in process. (a) Your answer is correct. Compute the total units to be accounted for. Total units 23800 Compute the equivalent units of production. The equivalent units of production eTextbook and Media Materials Conversion costs 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