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 37,300 14,900 41 % March 0 44,100 8,500 70 July 0 46,400 17,600 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