Bowyer Manufacturing Company has the following production data for selected months Ending Work in Process Beginning Work in Process Units Transferred Out % Complete in Terms Month January March July 28,600 39,800 42,000 Units 10,500 9,000 14,300 of Conversion Costs 42% 73% 32% Calculate equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process Month anuary MaterialsConversion Costs March July