The Nitrogen Focation Department of Tomco Company began the month of Dexember with work in process inventory of 4000 units that are 100% complete as to materials and 30% complete as to conversion costs. Units completed and transferred out are 12.000 units. Ending work in process imentory contains 10,000 units that are 100% complete as to materials and 405 s complete as to conversion costs. Compute the equivalent units of production for March for materials and comersion costs for the month of December using the weighted-average method of process costing