Coronado Company has the following production data for selected months. Ending Work in Process Beginning Units % Complete as to Month Work in Process Transferred Out Units Conversion Cost January 36,300 13,500 40% March -0- 41,000 8,100 72 46,600 20,400 25 Compute equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process. Materials Conversion Costs January July March July