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 Conversion Cost% Units Transferred Out Month Units Conversion Cost% Units January 0 11.900 3,000 69 March 12.200 33 0 4.200 15,600 0 7.620 80 May July 2.100 46 10,500 0 Compute the physical units for January and May, May January Units to be accounted for 730F Cloudy Beginning work in process -/1 E Compute the physical units for January and May. January May Units to be accounted for Beginning work in process Started into production Total units Units accounted for Transferred out Ending work in process Total units e Textbook and Media Compute the equivalent units of production for (1) materials and (2) conversion costs for each month. Materials Conversion Costs January March May July e Textbook and Media