The Nitrogen Fixation Department of Blue Spruce Company began the month of December with work in process inventory of 5,040 units that are 100% complete as to materials and 30% complete as to conversion costs. Units completed and transferred out are 15,120 units. Ending work in process inventory contains 12,600 units that are 100% complete as to materials and 40% complete as to conversion costs. Compute the equivalent units of production for March for materials and conversion costs for the month of December using the weighted-average method of process costing.