Blue Spruce Painting Company has the following production data for January: - Beginning workin process inventory, 0 units - Units completed and transferred out, 28,700 - Ending workin process imventory, 8,200 units that are 30% 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. (Do not leave any answer field blank: Enter o for amounts.) Equivalent Units of Production QUANTITIES Physical Units Materials Conversion Costs Units to be accounted for Work in process inventory, 1/1 Started into production Total units to be accounted for Units accounted for Completed and transferred out Work in process inventory, 1/31 Total units accounted for