Sawyer 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–

30,000

10,000

40%

March

–0–

40,000

8,000

75

July

–0–

40,000

16,000

25

Compute the physical units for each month.