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.