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 i Units Conversion Cost% Units Completed and Conversion Transferred Out Units Cost% January 11,660 2,120 60 March 0 12,720 3,180 30 May July 14,840 7,420 80 10.600 1,460 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