Brief Exercise 17-4 Goode Company has the following production data for selected months. Ending Work in Process Beginning Units Transferred Out % complete as to Work in Process 0- 0- Units Month January March July Conversion Cost 39,000 11,500 42,840 8,230 48,160 20,400 45 % 75 25 Compute equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process. Materials January March July