In Ivanhoe 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. Ending Work in Process Beginning Work In Process Conversion Units Cost Conversion Costx Month Units Completed and Transferred Out 11,880 Units January 0 2,160 60 March 0 12,960 3.240 30 May 0 15,120 7,560 80 July 0 10,800 1,480 40 For January and my January May Units to be accounted for 0 0 Beginning work in process Started into production 14040 22680 Total units 14040 22680 Units accounted for Transferred out 11880 15120 Ending work in process 2160 7560 Total units 14040 22680 (b) Compute the equivalent units of production for (1) materials and (2) conversion costs for each month. Materials Conversion Costs January March May July