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Goode Company has the following production data for selected months. Ending Work in Process Beginning Work in Process Units Transferred Out % Complete as to Conversion Cost Month Units January -0- 36,300 13,500 40 % March -0- 41,000 8,100 72 July -0- 46,600 20,400 25 Compute equivalent units of production for materials and conversion costs, assuming mate process. Materials Conversion Costs January March July