In Sandhill 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 2022 are as follows.
Beginning
Work in Process
Ending
Work in Process
Conversion
Month Units
Cost%
Units Completed and
Transferred Out
Conversion
Units
Cost%
January 0
13,200
2,400
60
March
0
14,400 3,600
30
May
0
16,800 8,400
80
July
0
12,000 1,600
40
(a)
For January and May, compute the physical units to be accounted for and the physical units accounted for.
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
May