Sheffield Painting Company has the following production data for March: Beginning work in process inventory, 2,200 units that are 30% complete for conversion costs Units completed and transferred out, 48,400 Units in ending work in process inventory, 9,900 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.)