Current Attempt in Progress Your answer is incorrect. Cullumber 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 44,800 12,800 40% March -0 51,200 10,240 July -0 57,600 20,480 25 Compute equivalent units of production for materials and conversion costs, assuming that materials a the process and that conversion costs are incurred uniformly throughout the process