In Oriole Company, materials are entered at the beginning of each process, and conversion costs are incurred uniformily throughout the 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 2022 are as follows: (a) For January and May, calculate the physical units to be accounted for as well as the physical units accounted for. For January and May, calculate the physical units to be accounted for as well as the physical units accounted for