In Cullumber Company, materials are entered at the beginning of each process, and conversion 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 are as follows. For January and May, compute the physical units to be accounted for and the physical units accounted for. UIIts to ve accuUnteU IU Beginning work in process Started into production Total units Units accounted for Transferred out Ending work in process Total units eTextbook and Media Save for Later Attempts: 0 of 3 used