Goode Company has the following production data for selected months Ending Work in Process Beginning Work in Process Units Transferred Out % Complete as to Month anuary March July Units 36,500 13,800 8,500 50,10017,400 Conversion Cost 42 % 72 20 sS 0 45,600 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