Muffy Painting Company has the following production data for March. Ending Work in Process % Complete as to Units Conversion Cost 8,000 75% Beginning Units Work in Process Transferred Out 3,000 42,000 Month March Instructions Compute equivalent units of production for March for both materials and conversion costs. Materials are entered at the beginning of the process. Equivalent Units Materials Conversion Costs Physical Units Quantities 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