1. The Ryobi Co. has no units in beginning work in process inventory. During the month, it had started 7,000 units into production. At the end of the month, 500 units remained still process which is 20% completed. How many physical units are to be accounted for during the period?

2. Expo Co. uses a FIFO process costing system and had beginning work in process inventory of 5,000 units that were 40% complete as to conversion. Lap and completed 42,000 units this period and had ending work in process inventory of 12,000 units. How many units were started this period?

3. Brown Co. started 9,000 units in October. The company transferred 7,000 finished units and ended the period with 3,500 units that were 40% complete as to both materials and conversion costs. What is the beginning work in process inventory units?