E3-4B In Chung 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 2017 are as follows. Ending Work in Process Beginning Work in Process Conversion Cost% Conversion Units Transferred Out Units Cost% Units Month 60 3,000 4,000 6,000 1,500 9,000 12,000 15,000 10,000 -0- January March May July 30 -0- 80 -0- 20 0- 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