Managerial Accounting: BE16-4 Bowyer Manufacturing Company has the following

Managerial Accounting 
BE16-4 
Bowyer Manufacturing Company has the following production data for selected months. 
Ending Work in Process 
Month Beginning Work in Process Units Transferred Out Units % Complete as to Conversion Cost 
January - 30,000 10,000 40%
March - 40,000 8,000 75%
July - 40,000 16,000 25%

Compute the physical units for each month. (If answer is zero, please enter 0. Do not leave any fields blank.)
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