Goode Company has the following production data for selected months. Month Beginning Work in Process -O- Ending Work in Process % Complete as to Units Conversion Cost 11,000 42 % 8,900 22,000 22 Units Transferred Out 39,400 41,500 47,100 January March July 75 -0- -0- Compute equivalent units of production for materials and conversion costs, assuming materials are process. Materials Conversion Costs January March July