In Wildhorse 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 hosts, and production data for Its Sterilizing Department in selected months during 2022 are as follows. Beginning Work in Process Ending Work in Process Month Units Conversion Cost Units Completed and Conversion Transferred Out Units Cost January 0 1 13,420 2,440 March 0 14,640 3,660 May 0 17,080 8.540 July 12.200 1,620 8888 60 30 80 40 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 Total units January May C A Ad Q Ac Qu Act Qu ACE Compute the equivalent units of production for (1) materials and (2) conversion costs for each month January March May July Materials eTextbook and Media Conversion Costs