Swifty Painting Company has the following production data for January: - Beginning Work in Process Inventory, 0 units - Units completed and transferred out, 42,700 - Units in ending Work in Process Inventory, 12,200 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 using the weighted-average method of process costing. Units accounted for Completed and transferred out Work in process, 1/31 Total units