C-Cubed's competitor in the road racing market, Speedy Bikes, makes only one bike which is homogeneous and interchangeable. The following data applied to Speedy Bikes last September: Work in Process Inventory Materials Percent Completed Conversion Percent Completed September 1 100 bikes 95% 15% September 30 130 bikes 40% 70% Units Started Into Production 55 bikes Compute the equivalent units of production for materials