Ivanhoe Company has the following production data for selected months.
\table[[Month,,,\table[[Ending],[Work In Process]]],[Beginning Work in Process,\table[[Units],[Transferred Out]],Units,\table[[% Comple],[Conversion]],te as to Cost],[January,-0-,
30,100
,8,600,40,%],[March,-,34,400,6,880,75,],[July,-,38,700,13,760,25,]]
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.
\table[[,Conversion Costs],[January,],[March,],[July,]]