Goode Company has the following production data for selected months. Units Transferred Out Month January March Beginning Work in Process -0- -0- -0- Ending Work in Process % Complete as to Units Conversion Cost 13,600 40 % 8.700 75 21.900 20 40.000 43.000 49,200 July 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