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. Beginning Work in Process Ending Work in Process Month Units Conversion Cost% Units Completed and Conversion Transferred Out Units Cost% January 0 14,080 2,560 60 March 0 15,360 3,840 30 May 0 17,920 8,960 80 July 0 12,800 1,680 40 (a) 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 (b) Compute the equivalent units of production for (1) materials and (2) conversion costs for each month. January March May July eTextbook and Media Materials Conversion Costs