Marigold Painting Company has the following production data for January: Beginning work in process inventory, 0 units Units completed and transferred out, 32,900 Ending work in process inventory, 9,400 units that are 3096 complete for conversion costs Materials are added only at the beginning of the process. Compute equivalent units of production for both ma amounts and conversion costs. (Do not leave any answer field blank. Enter O for QUANTITIES Units to be accounted for Work in process inventory, 1/1 Started into production Total units to be accounted for counted for Completed and nventory, L 31 Equivalent Units of Production Physical Units Materials Conversion Costs