Using the fifo method, the equivalent units for materials for March would be:

Activities in the Sargent Corporation's Assembly Department for the month of March follow: Percent Complete Units Materials Conversion Work-in-process inventory, March 1 7,000 70% 35% Started into production during March 66,000 Work-in-process inventory, March 31 5,000 30% 45% Multiple Choice Boy 68,000 65,350 71,000 67,000