Required 1 Required 2 Required 3 Calculate the number of equivalent units of production for materials and conversion for March. Equivalent Units Physical Units Direct Conversion Materials Units Completed Ending Inventory Total 0 0 0 Calculate the cost per equivalent unit for materials and conversion for March. (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit Determine the costs to be assigned to the units transferred out and the units still in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to the nearest whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for $ 0 $ 0 $ 0