Measuring output of several related process centers Below is a summary of the physical flow of production through three process centers for the production of a pesticide. The data are for manufacturing activities in the month of April.

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Process Center 1 Beginning work in process: 1,000 units with all materials and 70 percent conversion. Units started: 8,000 Ending work in process: 2,500 units with all materials and 60 percent conversion. Process Center 2 Beginning work in process: 1,200 units with all materials and 2/3 conversion. Ending work in process: 2,000 units with all materials and 25 conversion. Process Center 3 Beginning work in process: 3,000 units with all materials and 80 percent conversion. Ending work in process: 1,800 units with all materials and 75 percent conversion.