Goode Company has the following production data for selected months. Ending Work in Process Beginning Units % Complete as to Month Work in Process Transferred Out Units Conversion Cost January -0- 36,700 14.000 44 % March 42,500 9,100 73 July 47,100 17.100 21 -0- -0- 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