In Caria Vista Company, materials are entered at the beginning of each process, and comversion costs are incurred uniformly throughout the process. Work in process imventories, with the percentage of work done on conversion costs, and production data for its Sterilizing Department in selected months during 2022 are as follows. For January and May, compute the physical units to be accounted for and the physical units accounted for. Compute the equivalent units of production for (1) materiah and (2) corversion costs for each month