Vista Vacuum Company has the following production information for the month of March. All materials are added at the beginning of the manufacturing process Units . Beginning inventory of 6,000 units that are 100 percent complete for materials and 25 percent complete for conversion. . 28,000 units started during the period. . Ending inventory of 9,000 units that are 20 percent complete for conversion Manufacturing Costs Beginning inventory was $40,000 ($19,400 materials and $20,600 conversion costs). Costs added during the month were $58,800 for materials and $113,800 for conversion ($55,000 labor and $58,800 applied overhead) Assume the company uses Weighted-Average Method Required: 1. Calculate the number of equivalent units of production for materials and conversion for March. Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total 25,000 9,000 34,000 25,000 9,000 4,000 25,000 1,800 26,800