Sunland Company has the following production data for selected months. Ending Work in Process Beginning Month Work in Process Units Transferred Out % Complete as to Units Conversion Cost January -0- 32,900 9,400 40 % March -0- 37,600 7,520 75 July -0- 42,300 15,040 25 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. January March July Materials Conversion Costs