In Sunland 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 its Sterilizing

Department in selected months during $2022$ are as follows.

$($a$)$

Your answer is partially correct.

For January and May, compute the physical units to be accounted for and the physical units accounted for.

Units to be accounted for

Beginning work in process

Started into production

Total units

Units accounted for

Transferred out

Ending work in process