At Cheyenne Company, materials are entered at the beginning of the production process. Cheyenne Company uses weighted-average process costing. Work in process inventories, with the percentage of work done on conversion, and production data for its Painting Department in selected months are as follows:

At Cheyenne Company, materials are entered at the beginning of the production process. Cheyenne Company uses weighted-average process costing. Work in process inventories, with the percentage of work done on conversion, and production data for its Painting Department in selected months are as follows: Month July Sept. (a) Beg. Work in Process Inv. Percentage Completed Units 0 2,500 Compute the physical units for July. 20% Beginning work in process inventory Started into production Total units to be accounted for Completed and transferred out Ending work in process inventory Total units accounted for Units Completed and Transferred Out 9,680 7,920 July End. Work in Process Inv. Percentage Completed 90% Units 1,320 4,400 70%