During January, Far North Maple Syrup Company had $108,000$ units in beginning work$-$in$-$process $($BWIP$),$ and it started an additional $364,000$ units during the month. Far North completed $402,000$ units in January. Far North uses the first in$,$ first out $($FIFO$)$ method of process costing.

Question

Answer

a$.$ How many units were both started and completed during the month $($that is$,100\%$ of production was undertaken during January$)?$

b$.$ How many units remain in ending work$-$in$-$process $($EWIP$)$ at the end of the month?