Riverbed Painting Company has the following production data for March: Beginning work in process inventory, 2,120 units that are 30% complete for conversion costs Units completed and transferred out, 46,640 Units in ending work in process inventory, 9,540 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 using the FIFO method. (Do not leave any answer field blank. Enter O for amounts.) Quantities Units to be accounted for Work in process inventory, 3/1 Started into production Total units to be accounted for Units accounted for Work in process inventory, 3/1 Started and completed Work in process inventory, 3/31 Total units accounted for Equivalent Units of Production Physical Units Materials Conversion Costs