In Lily 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 2020 are as follows. Beginning Work in Process Ending Work in Process Conversion Cost% Units Transferred Out Conversion Cost% Month Units Units January 0 11,800 2,400 67 March 0 13,600 4,500 36 L May 15,700 7,360 80 July 0 - 10,500 2,200 44 Compute the physical units for January and May. January May Units to be accounted for Beginning work in process 0 Started into production Total units Units accounted for Transferred out Ending work in process Total units