-72 View Policies Current Attempt in Progress In Swifty Company, materials are entered at the beginning of each process. Work in process inventories with the percentage of work dont on conversion costs, and production data for its Sterilizing Department in selected months durin2020 are as follow Beginning Work in Process Ending Work in Process Conversion Cost Units Units Transferred Out Month Conversion Cost Units January 0 11100 2.800 62 March 0 13.800 1,900 30 May O 15,300 3,010 HO July 0 10, 100 1,700 46 Compute the physical units for January and May May January January May Units to be accounted for Beginning work in process Started into production Totalt Units accounted for Transferred out Ending work in process Total Computerwolves of production for materials and conversions for each month Material Conversion Conte Total units Compute the equivalent units of production for (1) materials and (2) conversion costs for each month Materials Conversion Costs January March Mary July Attempts of 15 used Sub