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 Transferred Out		Units		Conversion Cost%
January		0				11,660		2,120		60
March		0				12,720		3,180		30
May		0				14,840		7,420		80
July		0				10,600		1,460		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		enter a number of units		enter a number of units
Started into production		enter a number of units		enter a number of units
Total units		enter a total number of units		enter a total number of units
Units accounted for
Transferred out		enter a number of units		enter a number of units
Ending work in process		enter a number of units		enter a number of units
Total units		enter a total number of units