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 4,100 units that are 100 percent complete for materials and 27 percent complete for conversion. 15,200 units started during the period. Ending inventory of 3,600 nits that are 16 percent complete for conversion Manufacturing Costs Beginning inventory was $19,900 ($8,900 materials and $11,000 conversion costs). Costs added during the month were $30,300 for materials and $53,900 for conversion ($27,300 labor and $26,600 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 01