21-13 process. 15,200 units, 1/10 complete 54,800 51,500 Materials $17,800 Units transferred out Conversion costs 14,760 $32,560 Units started Materials 67,300 5,185 Labor month of February. (Round unit costs to 2 declmal places, o.g. 2.25 and all other answers to Prepare a Physical Units to be Work in process, February 1 Started into production Total units Units accounted for