Oriole Company has the following production data for selected months. Ending Work in Process Beginning Month Work in Process Units Transferred Out % Complete as to Units Conversion Cost January -0- 38,900 10,500 44 % March -0- 42,100 8,300 72 July -0- 47,000 17,700 22 Compute equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process. January March July Materials Conversion Costs