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Instructions Journalize the transactions. (Omit explanations.) E3.5 (LO 3, 4). AP 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 2020 are as follows. Compute physical units and equivalent units of production Beginning Work in Process Units Conversion Cost% Ending Work in Process Units Conversion Cost% Month January March May July Units Transferred Out 11,000 12,000 14,000 10,000 2.000 3,000 7,000 1,500 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