D Question 21 1 pts ROK Company has provided you with the following information: PRODUCTON INFORMATION: Begining work in Process: 800 units (60% complete) Units started into production: 5,200 Ending work in Process: 400 units (60% complete) COST INFORMATION BEGINNING INVENTORY COSTS Direct Materials:$15.000 Conversion Costs: $30.000 COSTS ADDED DURING PERIOD Direct Materials: $24.000 Conversion Costs: $22.560 1. How many physical units have to be accounted fort t.s 1000)