Goode Company has the following production data for selected months. Ending Work in Process Beginning Units % Complete as to Conversion Cost Month Work in Process Transferred Out Units -0 January 40,300 10,300 42 % March -0- 41,800 9,000 75 July -0- 48,800 20,700 21 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