At Crenshaw Company, materials are entered at the beginning of each process. Work in process inventories, with the percentage of work done on conversion, and production data for its Painting Department in selected months are as follows:

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Beginning Work In Process Ending Work in Process Units Completed and Percentage Units Completed Percentage 90% 70% Month 11,000 9,000 July 1,500 2,500 20% 5,000 Compute the physical units for July. Physical units for July units Compute the equivalent units of production for materials and conversion costs for September Equivalent Units Units accounted for Physical Units Materials Conversion Costs Transferred out Work in process, Sept. 30 Total equivalent units