Sunland Company has the following production data for selected months. Month January March July January March Beginning Work in Process -0- July -0- -0- Units Transferred Out Materials 32,900 Units Ending Work in Process 9.400 37,600 42,300 15,040 7,520 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. % Complete as to Conversion Cost 40 % Conversion Costs 75 25