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 Transferred Out		Units		Conversion Cost%
January		0				12,100		1,800		67
March		0				12,300		3,400		35
May		0				14,500		7,290		80
July		0				12,000		2,300		41

Part 1

Compute the physical units for January and May.

Part 2

Compute the equivalent units of production for (1) materials and (2) conversion costs for each month.