In Lee Wen 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 the sterilizing department in selected months during 2020 are as follows: Beginning Work in Process Ending Work in Process Units Conversion Conversion Month Units Cost Transferred Out Units Cost January 9.500 1,900 55 March 0 12,300 3.900 30 May 0 13,500 5.900 75 July 0 10,000 1.200 25 Calculate the physical units for January and May. January May Total physical units