At Cremino Company, materials are entered at the beginning of each process. Workin-Process inventories, with the percentage of work done on conversion, and production data for its Painting Department in selected months are as follows: Beginning work-in-Process ending work-in-Process Month units Percentage Completed units Completed and Transferred out units Percentage Completed July -0- – 11,000 500 90% Sept. 2,500 20% 9,000 4,000 70% Requirements 1. Compute the physical units for July. 2. Compute the equivalent units of production for materials and conversion costs for September.