Bowyer Manufacturing Company has the following production data for selected months.

Ending
Work in Process

Month

Begning Work in Process

Transferred Out

Units

% Complete as to
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.