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 2017 are as follows. Beginning Work in Process Ending Work in Process Month Units Conversion Cost% Units Transferred Out Units Conversion Cost% January -0- 11,000 2,000 60 March -0- 12,000 3,000 30 May -0- 14,000 7,000 80 July -0- 10,000 1,500 40 Instructions (a) Compute the physical units for January and May. (b) Compute the equivalent units of production for (1) materials and (2) conversion costs for each month.