Wildhorse Company has the following production data for selected months. Ending Work in Process Beginning Units % Complete as to Month Work in Process Transferred Out Units Conversion Cost January 0 42.700 12.200 40% March 0 48.800 9,760 75 July ~0- 54.900 19.520 25 Compute equivalent units of production for materi als and conversion costs. assuming that materials are entered at the beginning of the process and that conversion costs are incurred uniformly throughout the process. Materials Conversion Costs _____ i:l