Sheridan Company has the following production data for selected months. Compute equivalent units of production for materials and conversion costs, assuming that materials are entered at the be the process and that conversion costs are incurred uniformly throughout the process. In Cullumber Company, materiais are entered at the beginning of each process, and corversion 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) For January and May, compute the phryical units to be accounted for and the physical units accounted for. In Cullumber Company, materials are entered at the beginning of each process, and conversion costs are incurred uniformily 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 durine 2022 are as follows. (a) For January and May, compute the physical units to be accounted for and the physical units accounted for