Shiffon Electronics manufactures music players. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weightedaverage costing. The following information is available for the month of March 2020 for the Assembly department. Work in process, beginning inventory units Conversion costs (% complete) Units started during March units Work in process, ending inventory: units Conversion costs (% complete) The cost details for the month of March are as follows: Work in process, beginning inventory Direct materials Conversion costs Direct materials costs added during March Conversion costs added during March What are the equivalent units for direct materials and conversion costs, respectively, for March?
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