Sandhill Company has the following production data for selected months. Month January March July Beginning Work in Process -0- -0- -0- Units Transferred Out 42,000 48.000 54,000 Units 12,000 9,600 19.200 Ending Work in Process % Complete as to Conversion Cost 40 % 75 25 Compute equivalent units of production for materials and conversion costs, assuming that materials are entered at the beginning o the process and that conversion costs are incurred uniformly throughout the process. Materials Conversion Costs January March July