Goode Company has the following production data for selected months.

						Ending Work in Process
Month		Beginning Work in Process		Units Transferred Out		Units		% Complete as to Conversion Cost
January		0		40,400		13,900		41	%
March		0		44,300		8,600		75
July		0		50,600		22,000		22

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