Exercise 3-5 (Video) (Part Level Submission) 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 Ending Work in Process Month Units Conversion Cost% Units Transferred Out Conversion Cost% 0 69 January March May July 0 Units 3,000 4,200 7,620 2,100 11,900 12,200 15,600 10,500 0 0 (a) 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 By accessing this Question Assistance, you will learn while you earn points based on the Point Potential Policy set by your instructor