Compur units of 3.5 (LO3, 4), AP In Shady 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 2020 are as follows. Beginning Work in Process Conversion Units Cost% Month January March Ending Work in Process Conversion Units Cost% 2,000 3,000 30 7,000 1,500 Units Transferred Out 11,000 12,000 14,000 10,000 0 TI May July Instructions a. Compute the physical units for January and May. b. Compute the equivalent units of production for (1) materials and (2) conversion costs for each month