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	37,110	11,400	45	%
March	0	45,170	8,410	75
July	0	50,600	18,600	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