In Sheridan Company, materials are entered at the beginning of each process, and conversion costs are incurred uniformly throughout the process. Work in process inventories, with the percentage of work done on conversion costs, and production data for the sterilizing department in selected months during 2022 are as follows: Beginning Work in Process Inventory Ending Work in Process Inventory Month Units Conversion Cost % Units Completed and Transferred Out Units Conversion Cost % January -0- 8,900 1,800 65 March -0- 12,100 4,300 30 May -0- 13,700 6,200 80 July -0- 11,000 1,400 25 (a) For January and May, calculate the physical units to be accounted for as well as the physical units accounted for.