Exercise 21-5 (Part Level Submission) In Shady Company, materials are entered at the beginning of each process. Work in p Sterilizing Department in selected months during 2017 are as follows. rocess inventories, with the percentage of work done on conversion costs, and production data for it Beginning Work in Process Ending Work in Process Units Month Units anuary March May July Transferred OutUnits 11,300 2,900 13,000 3,880 14,600 7,640 10,100 2.490 Conversion Cost% 64 38 80 47 0 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