Crane Company has the following production data for selected months. Ending Work in Process Units % Complete as to Conversion Cost Beginning Month Work in Process Transferred Out Units January March July 39,300 13,600 45,000 8,800 48,80017,600 44 % 71 21 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