please fill out in order and if all correct will give thumbs up. zoom in if needed

In Shady Company, materials are entered at the beginning of each process. Work in process inventories Department in selected months during 2020 are as follows. Beginning Work in Process Ending Work in Process Conversion Units Cost% Conversion Cost% Units Transferred Out Month Units 0 65 0 40 January March May July 11,600 12,200 14,100 11,000 2,600 3,100 7,310 2,300 0 - 80 0 47 Compute the physical units for January and May. January May Units to be accounted for Beginning work in process Started into production Total units Units accounted for Transferred out Units accounted for Transferred out Ending work in process Total units Compute the equivalent units of production for (1) materials and (2) conversion costs for each month. Materials Conversion Costs January March May July