Blossom Company has the following production data for selected months. Compute equivalent units of production for materials and conversion costs, assuming that materials are entered at the beginning of the process and that conversion costs are incurred uniformly throughout the process. July Blossom Company has the following production data for selected months. Ending Work in Process Beginning Units % Complete as to Conversion Cost Month Work in Process Transferred Out Units January -0- 43,400 12,400 40% March 0 49,600 9,920 75% July 0 55,800 19,840 25% Compute equivalent units of production for materials and conversion costs, assuming that materials are entered at the beginning of the process and that conversion costs are incurred uniformly throughout the process. Materials Conversion Costs January March July