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Goode Company has the following production data for selected months.

Ending
Work in Process

Month
Beginning
Work in Process
Units
Transferred Out

Units
% Complete as to
Conversion Cost
January -0- 37,110 11,400 45 %
March -0- 45,170 8,410 75
July -0- 50,600 18,600 25

Compute equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process.

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