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. Ending Work in Process Beginning Work in Process Conversion Units Cost% Units Transferred Out Conversion Cost% Month Units 0 67 0 35 January March May July 12,100 12,300 14,500 12,000 1,800 3,400 7,290 2,300 0 80 0 41 Compute the equivalent units of production for (1) materials and (2) conversion costs for each month. Materials Conversion Costs January 13900 March 15700 May 21790 July 14300