Muffy Painting Company has the following production data for March. Ending Work in Process % Complete as to Beginning Work in Process 3,000 Units Transferred Out Month Units Conversion Cost March 42,000 12,000 75% Compute equivalent units of production for March for both materials and conversion costs. Materials are entered at the beginning of the process. Equivalent Units Quantities Physical Units Materials Conversion Costs Units to be accounted for Work in process, March 1 Started into production Total units Units accounted for Transferred out Work in process, March 31 Total units | 1