In Shady 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 Month Units Conversion Cost% Units Conversion Transferred Out Units Cost% January 0 11,100 2,800 62 March 0 13,800 3,900 30 May 0 15,300 8,010 80 July 0 10,100 1,700 46 46 Compute the physical units for January and May. Units to be accounted for Beginning work in process Started into production Total units January 0 May d 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. January March May July Materials Conversion Costs