Your answer is incorrect. Blossom Manufacturing Company has the following production data for selected months. Ending Work in Process Beginning Work in Process Units Completed and Transferred % Complete in Terms Month Inventory Out Units of Conversion Costs January -0- 28,000 10,000 38% March -0- 37,000 7,000 72% July -0- 37,000 14,000 22% Calculate the physical units for each month. January Physical units 500 March 800 July 600