The Sarron Processing Company had work in process at the beginning and end of March 2020 in its Painting Department as follows: Percentage of Completion Direct Materials Conversion Costs March 1 (3,200 units) 40% 20% March 31 (50,000 units) 65% 15%. The company completed 30 comma 000 units during March. Manufacturing costs incurred during March were direct materials costs of $ 300 comma 000 and conversion costs of $ 450 comma 000 . Inventory at March 1 was carried at a cost of $ 35 comma 000 (direct materials, $ 5 comma 000 and conversion costs, $ 30 comma 000 ). Assuming Sarron uses weighted-average costing, determine the equivalent units of work done in March, and calculate the cost of units completed and the cost of units in ending inventory