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 the sterilizing department in selected months during $2022$ are as follows:

$\backslash$table$[[$Month$,\backslash$table$[[$Beginning Work in Process$],[$Inventory$]],\backslash$table$[[$Units$],[$Completed$],[$and$],[$Transferred$],[$Out$]],\backslash$table$[[$Ending Work in Process$],[$Inventory$]]],[$Units$,\backslash$table$[[$Conversion$],[$Cost $\%]],$Units,$\backslash$table$[[$Conversion$],[$Cost $\%$

For January and May, calcualte the physical units to be accounted for as well as the physical units accounted for.

Total physical units accounted for January :$?$

May: $?$