In Bramble 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.

Ending Work in Process
Month Transferred Out Units Conversion Cost%
January 11,100 2,230 69
March 12,900 4,580 31
May 14,500 7,890 80
July 12,100 2,500 43

In Shady Company, materials are entered at the beg
Compute the physical units for January and May.