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 Units Conversion Cost% Conversion Cost% Month January March May July Units Transferred Out 11,600 12,100 15,900 10,800 Units 2,300 3,200 7,230 2,400 (a) 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