Swifty Painting Company has the following production data for March. End. Work in Process Inv. % Complete as to Conversion Cost Month Beg. Work in Process Inv. Units Completed and Transferred Out Units March 3,660 51,240 14,640 75% Compute equivalent units of production for March for both materials and conversion costs using the weighted-average method of process costing. Materials are entered at the beginning of the process. 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 Physical Units Equivalent Units of Production Materials Conversion Costs