Goode 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 0 36,100 12,900 40% March 41,200 8,100 75 July 48,900 21,400 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 March July