In Wayne 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 2014 are as follows.

                     

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.