Tip Top Painting Company has the following production data for March: Beginning work in process inventory, 2,000 units that are 30% complete for conversion costs Units completed and transferred out, 44,000 Units in ending work in process inventory, 9,000 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 Ofor amounts.) Equivalent Units of Production Physical Units Quantities Materials Conversion Costs Units to be accounted for Work in process inventory, 3/1 2000 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