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Blue Spruce Painting Company has the following production data for January: Beginning work in process inventory. O units Units completed and transferred out, 44,100 Ending work in process inventory, 12,600 units that are 30% complete for conversion costs Materials are added only at the beginning of the process. Compute equivalent units of production for both materials and conversion costs. (Do not leave any answer field blank. Enter O for amounts.) QUANTITIES Units to be accounted for Work in process inventory, 1/1 Started into production Total units to be accounted for Units accounted for Physical Units Equivalent Units of Production Materials Conversion Costs Units accounted for Completed and transferred out Work in process inventory, 1/31 Total units accounted for