In Shady Company, materials are entered at the beginning of each process, and conversion costs are incurred uniformly throughout the process. Work in process inventories, with the percentage of work done on conversion costs, and production data for its Steriliz Department in selected months during 2022 are as follows. Beginning Work in Process Ending Work in Process Month Units Conversion Cost% Units Completed and Conversion Transferred Out Units Cost% January 11,000 2,000 60 March 0 12,000 3,000 30 May 0 14,000 7,000 80 10,000 1,500 40 July 0 (a) Your answer is correct. For January and May, compute the physical units to be accounted for and the physical units accounted for. January May Units to be accounted for Beginning work in process 0 0 Transferred out 11000 14000 Ending work in process 2000 7000 Total units eTextbook and Media 13000 21000 (b) Compute the equivalent units of production for (1) materials and (2) conversion costs for each month. Materials Conversion Costs January March May July Attempts: unlimited