Wildhorse Painting Company has the following production data for March. Ending Work in Process % Complete as to Month Beginning Work in Process Units Transferred Out Units Conversion Cost March 3,900 54,600 15,600 75% Compute equivalent units of production for March for both materials and conversion costs using the weighted-average method of process costing. Materials are entered at the beginning of the process. Equivalent Units Quantities Physical Units Materials Conversion Costs Units to be accounted for Work in process, March 1 Started into production Total units