E21-5 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 produc- tion data for its Sterilizing Department in selected months during 2017 are as follows. Beginning Work in Process Conversion Cost% Month January March May July Units Transferred Out 11,000 12,000 14,000 10,000 Ending Work in Process Conversion Units Cost% 2,000 3,000 7,000 1,500 30 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