Goode Company has the following production data for selected months Ending Work in Process Month Beginning Work in Process Units Transferred Out % Complete as to Units Conversion Cost January -0- 36,700 14.000 44 % March -0- 42.500 9.100 July -0- 47,100 17.100 22 73 21 Compute equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process. Materials D Conversion Costs January March