rysical units ent units of E21-5 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 produc- tion data for its Sterilizing Department in selected months during 2017 are as follows. Beginning Work in Process Conversion Units Cost% Month January March May July Units Transferred Out 11,000 12,000 14,000 10,000 Ending Work in Process Conversion Units Cost% 2,000 60 3,000 30 7,000 80 1,500 40 -0- -0- 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