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 39,790 12,200 45 % March 0 43,950 8,220 75 July 0 47,290 21,500 25

Compute equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process.