D) 10,500 equivalent units. 3. Most Brilliant Professor Mullen Company had no (0) beginning (BI) inventory. During the period, 8,000 units were completed and transferred OUT, and there were 800 units of in ending (EI) inventory. How many units were started into (IN) production? A) 8,800 physical units B) 8,000 physical units C) 7,200 physical units D) 800 physical units 4. If beginning (BI) inventory is 4,000 units, ending (EI) inventory is 2,000 units, and the Total units to be accounted for equals 10,000 units, how many units were started into (IN) production? A) 14,000 physical units B) 12,000 physical units C) 6,000 physical units D) 8,000 physical units Page 1