In Wayne 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 2014 are as follows.

Exercise 16-5 Your answer is partially correct. Try again In Wayne 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 2014 are as follows Beginning Work in Process Ending Work in Process Conversion Cost% Units Transferred Out Conversion Cost% 60 Units Month January March May July 0 0 0 Units 9,180 3,060 12,530 3,480 17,580 7,270 10,430 2,120 80 50 (a) Compute the physical units for January and May anua Units to be accounted for Beginning work in process Started into production Total units 12240 Units accounted for Transferred out 9180 Ending work in process 3060 Total units 12240