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having issue with exercise 3-5 shady company Exercise 3-5 In Shady Company, materials are entered at the beginning of each process. Work in process inventories,

having issue with exercise 3-5 shady company

Exercise 3-5 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 production data for its Sterilizing Department in selected months during 2017 are as follows.
Beginning Work in Process Ending Work in Process
Month Units Conversion Cost% Units Transferred Out Units Conversion Cost%
January 0 12,100 2,630 64
March 0 12,400 4,430 39
May 0 15,600 7,790 80
July 0 10,500 1,810 46
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
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Compute the equivalent units of production for (1) materials and (2) conversion costs for each month.(Round answers to 0 decimal places, e.g. 1,225.)
Materials Conversion Costs
January
March
May
July
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