Marigold Company has the following production data for selected months. Ending Work in Process Beginning Units 56 Complete as to Month Work in Process Transferred Out Units Conversion Cost J a n u a ry 0 38300 12,700 44 '36 March 0 43600 8,600 75 Juli,r 0 SOAOO 19,800 2 1 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 Juli,r