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- 39,300 13,600 44 % March -0- 45,000 8,800 71 July -0- 48,800 17,600 21 Compute equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process. January March July Materials Conversion Costs