\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{BeginningWorkinProcess} & \multicolumn{2}{|c|}{EndingWorkinProcess} \\ \hline Month & Units & ConversionCost% & UnitsCompletedandTransferredOut & Units & ConversionCost% \\ \hline January & 0 & - & 9,460 & 1,720 & 60 \\ \hline March & 0 & - & 10,320 & 2,580 & 30 \\ \hline May & 0 & - & 12,040 & 6,020 & 80 \\ \hline July & 0 & - & 8,600 & 1,260 & 40 \\ \hline \end{tabular} For January and May, compute the physical units to be accounted for and the physical units accounted for