Current Attempt in Progress Flint Painting Company has the following production data for January: - Beginning work in process inventory, 0 units - Units completed and transferred out, 41,300 - Ending work in process inventory, 11,800 units that are 30% complete for conversion costs Materials are added only at the beginning of the process. Compute equivalent units of production for both materials and conversion costs. (Do not leave any answer field blank. Enter 0 for amounts.)