Ending Work in Process Month Beginning Work in Process Units Transferred Out Units * Complete as to Conversion Cost January -0- 44.800 12.800 40x March -0- 51,200 10.240 75 July -0 57,600 20.480 25 Compute equivalent units of production for materials and conversion costs, assumine that materials are entered at the beginning or the process and that conversion costs are incurred uniformly throughout the process Materials Conversion Costs January 57600 51200 March 1440 July 78050