ing its of BE3-4 Goode Company has the following production data for selected months. Ending Work in Process Units Month Work in Process Transferred Out Units Conversion Cost 35,000 40,000 45,000 Beginning % Complete as to January March July 10,000 8,000 16,000 40% 75 25 Compute equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process