Beginning Work in Process Inventory Ending Work in Process Inventory Conversion Units Cost % Completed and Conversion Month Units Transferred Out Units Cost % January -0- 9.400 1,900 65 March -0- 12,300 4,300 30 May -0- 13.900 5,900 80 July -0- 10,000 1,800 15 (a) For January and May, calculate the physical units to be accounted for as well as the physical units accounted for Total physical units accounted for January May