Brief Exercise 3-4 Goode Company has the following production data for selected months. Ending Work in Process Month Beginning Work in Process Units Transferred Out Units % Complete as to Conversion Cost 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 Click if you would like to Show Work for this question: