Goode Manufacturing Company has the following production data for selected months.
Ending
Work in Process
Beginning
Units
% Complete as to
Month
Work in Process
Transferred Out
Units
Conversion Cost
January
-0-
35,000
10,000
40%
March
-0-
40,000
8,000
75
July
-0-
45,000
16,000
25
Compute the physical units for each month.