Bonita Company has the following production data for selected months. Ending Work in Process Beginning Work in Process Units Transferred Out % Complete as to Conversion Cost Month Units January -0- 37,100 12,500 40 % March -0- 41,200 9.100 73 July -0- 47,700 17,200 23 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