In crane company materials are entered at the beginning of each process, conversastion costs are incurred uniformly throughout the 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 2022: Beginning work in process. Ending work in processMonth. Units. Conversion cost %. Units completed & transferred out. Units. Conversion cost %Jan. 0. - 11,440. 2,080. 60Mar. 0. - 12,480. 3,120. 30May. 0 - 14;560. 7,280. 80July. 0. - 10,400. 1,440. 40 January. MayUnits to be accounted forBeginning work in process 0. 0Started into production. 13520. 21840Total units 13520. 21840Units accounted forTransferred out 11440. 14560Ending work in process. 2080. 7280Total units 13520. 21840

Compute the equivalent units of production for (1) materials and (2) conversion costs for each month. Materials Conversion Costs January March May July