Oriole Company has the following production data for selected months. throughout the process

Oriole Company has the following production data for selected months. Ending Work in Process Month January March July Beginning Work in Process -o- -o- -o- Units Transferred Out 38,500 44,000 49,500 Units 11,000 8,800 17,600 % Complete as to Conversion Cost 75 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 January March July Conversion Costs