n March, Kelly Company had the following unit production costs: materials $11and conversion costs $8. On March 1, it had zero work in process. During March, Kelly transferred out25,730units. As of March 31,3,150units that were40% 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

(b)Compute the equivalent units of production.

Materials	Conversion costs
The equivalent units of production

(c)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	$