In Kagan Company, materials are entered at the beginning of each 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 2011 are as follows. Beginning Work in Process Ending Work in Process Month Units Conversion Cost% Units Transferred Out Units Conversion Cost% January -0- - 6,540 2,100 63 March -0- - 11,800 3,000 26 May -0- - 16,100 5,100 79 July -0- - 10,710 1,900 43 Compute the physical units for January and May. (If answer is zero, please enter 0. Do not leave any fields blank.) 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 Compute the equivalent units of production for (1) materials and (2) conversion costs for each month. Materials Conversion Costs January March May July