Brief Exercise 16-4 Goode Company has the following production data for selected months. Ending Work in Process Month Beginning Work in Process % Complete as to Conversion Cost January March July Units Transferred Out 39,300 45,000 48,800 Units 13,600 8,800 17,600 44 % 71 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