Wildhorse Painting Company has the following production data for March: - Beginning Work in Process Inventory, 2,440 units - Units transferred out, 51,240 - Ending Work in Process Inventory, 18,300 units 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 weighted-average method of process costing. Units accounted for Completed and transferred out Work in process, March 31 Total units