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 2017 are as follows. beginningwork in processendingwork in %unitstransferred outunitsconversioncost%january 0 — 11,100 2,230 69march 0 — 12,900 4,580 31may 0 — 14,500 7,890 80july 0 — 12,100 2,500 43in shady company, materials are entered at the begin shady company, materials are entered at the beg compute the physical units for january and may. januarymayunits to be accounted for beginning work in process started into production total units units accounted for transferred out ending work in process total units link to textlink to text in shady company, materials are entered at the begin shady company, materials are entered at the beg compute the equivalent units of production for (1) materials and (2) conversion costs for each month. (round answers to 0 decimal places, e. g. 1,225.)materialsconversion costsjanuary march may july