For each of the following independent cases, determine the information requested, using FIFO costing.

a. Beginning inventory amounted to 1 ,000 units. There were 4,500 units started and completed this period. At the end of the period, there were 3,000 units in inventory that were 30 percent complete. Using FIFO costing, the equivalent production for the period was 5,600 units. What was the percentage of completion of the beginning inventory?

b. The ending inventory included $8,700 for conversion costs. During the period, 4,200 equivalent units were required to complete the beginning inventory, and 6,000 units were started and completed. The ending inventory represented 1,000 equivalent units of work this period. FIFO costing is used. What was the total conversion costs incurred this period?

c. There were 500 units in the beginning inventory that were 40 percent complete with respect to materials. During the period, 4,000 units were transferred out.

Ending inventory consisted of 700 units that were 70 percent complete with respect to materials. How many units were started and completed during the period?

d. At the start of the period, there were 4,000 units in the work in process inventory. There were 3,000 units in the ending inventory, and during the period, 9,500 units were transferred out to the next department. Materials and conversion costs are added evenly throughout the production process. FIFO costing is used. How many units were started this period?