Please help me with this question on my hmwk assignment. thank you!

Goode Company has the following production data for selected months. Month January March July Beginning Work in Process 0 0 0 Units Transferred Out 38,600 42,800 49,900 Ending Work in Process % Complete as to Units Conversion Cost 13,400 44 % 8,300 74 19,200 25 Compute equivalent units of production for materials and conversion costs, assuming materials are enter process. Materials Conversion Costs January March July 1