Bilet Exercise 16-4 Goode Company has the following production data for selected months. Ending Work in Process % Complete as to Units Conversion Cost Month Beginning Work in Process Units Transferred Out January March July 36,700 42,500 47,100 14,000 9,100 17,100 44 % 73 21 Compute equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process. Materials Conversion Costs January March July