Exercise 21-5 (Part Level Submission) In Shady Company, matenals 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 Ending Work in Process Work in Process Units Conversion Month Units Januery March May uly Transferred Out Units 11,700 2,900 13,100 3,550 14,100 7,900 10,800 2,010 cost 62 80 49 (a) Compute the physical units for January and May. JanuaryM Units to be accounted for Beginning work in prooess Started into production Total units Units accounted for Transferred out Ending work in process Total units