I'm not sure if I'm doing this right, can someone please work this out for me to understand it more?

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 production data for its Sterilizing Department in selected months during 2020 are as follows. Month January March May July Beginning Work in Process Units 0 0 0 0 Conversion Cost% 1 Units Transferred Out Ending Work in Process Units 2,100 11,300 12,900 4,000 15,400 7,550 11,500 2,300 Conversion Cost% 63 40 80 44 Compute the physical units for January and May. Units to be accounted for Beginning work in process Started into production Total units Units accounted for Transferred out Ending work in process Total units: January 0 13400 13400 11300 2100 13400 May 0 22950 22950 15400 7550 22950