At the start of July, the Canarie Wax Company had beginning Work in Process of 2,600 units that were 90 percent complete with respect to material and 50 percent complete with respect to conversion costs. The cost of the units was $6,990 ($5,150 of material and $1,840 of conversion costs). During the month, the company started production of 43,300 units and incurred $216,700 of material cost and $95,500 of labor and overhead. Costs per equivalent unit were $7.00 for material and $2.30 for labor and overhead (conversion costs). The cost of items completed was $352,470 ($265,300 for materials and $87,170 for labor and overhead). Units in ending Work in Process are 20 percent complete with respect to material and 30 percent complete with respect to conversion costs. Your answer is partially correct. Prepare a reconciliation of units. Units in beginning work in process 2600 Units started in July Units to account for Units completed 43300 45900 39297 Units in ending work in process 3897 SUPPORT Total units accounted for 45900