In Shady Company, materials are entered at the beginning of each process, and conversion 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 2025 are as follows.

Instructionsa. For January and May, compute the physical units to be accounted for and the physical units accounted for.b. Compute the equivalent units of production for (1) materials and (2) conversion costs for each month.

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Month January March May July Beginning Work in Process Units -0- -0- -0- -0- Conversion Cost% Units Completed and Transferred Out 11,000 12,000 14,000 10,000 Ending Work in Process Units 2,000 3,000 7,000 1,500 Conversion Cost% 60 30 80 40