Pronghorn Painting Company has the following production data for March: Beginning work in process inventory, 2,080 units Units completed and transferred out, 43,680 Ending work in process inventory, 15,600 units that are 80% complete for conversion costs Materials are added only at the beginning of the process. Compute equivalent units of production for both materials and conversion costs. QUANTITIES Units to be accounted for Work in process inventory, 3/1 Started into production Total units to be accounted for Units accounted for Completed and transferred out Work in process inventory, 3/31 Total units accounted for eTextbook and Media Save for Later Physical Units Equivalent Units of Production Materials Conversion Costs