Current Attempt in Progress 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% Ending Work in Process Conversion Units Cost% 2,300 61 Units Transferred Out 11,700 Month January 0 March 0 13,700 3,500 38 May O 14,300 80 - 7,330 0 July 12.100 1.800 48 Compute the physical units for January and May. January May Units to be accounted for Beginning work in process Started into production Compute the physical units for January and May. January May Units to be accounted for Beginning work in process Started into production Total units Units accounted for Transferred out Ending work in process Total units Compute the equivalent units of production for (1) materials and (2) conversion costs for each month. Materials Conversion Costs January 888 BOF 76 g F2 & # % G A 6 7 8 Units accounted for Transferred out Ending work in process Total units Compute the equivalent units of production for (1) materials and (2) conversion costs for each month. Materials Conversion Costs January March May July