Oriole Company has the following production data for selected months. Ending Work in Process Beginning Work in Process Units Transferred Out % Complete as to Conversion Cost Month Units January -0- 30,800 8,800 40% March -0- 35,200 7,040 75 July -0- 39,600 14,080 25 Compute equivalent units of production for materials and conversion costs, assuming that materials are entered at the beginning of the process and that conversion costs are incurred uniformly throughout the process. Materials Conversion Costs January March July