In Wayne Company, materials are entered at the beginning of each process. Work in process inventories, with the percentage of work done on conversion costs, and production data for its Sterilizing Department in selected months during 2012 are as follows.

a. Compute the physical units for January and May.
b. Compute the equivalent units of production for
(1) Materials
(2) Conversion costs for each month.

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Beginning Ending Work in Process Work in Process Conversion Units Month January March May July Conversion Cost% 60 30 80 40 Units Cost% Transferred Out Units 2,510 3.450 5,630 1,980 7,270 13,910 17,750 11.120