In Marigold 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 Ending Work in Process Work in Process Conversion Units Conversion Month Units Cost%% Transferred Out Units Cost% January 11.800 2.400 67 March 13,600 4,500 36 May 15,700 7.360 80 July 10.500 2,200 (a) Compute the physical units for January and May