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

For January and May, compute the physical units to be accounted for and the physical units accounted for. 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