Flow of units: Units to be accounted for: Beginning WIP inventory Physical Units 8,900 Units started this period 20,300 Total units to account for 29,200 Units accounted for: Completed and transferred out 8,900 From beginning WIP inventory Prior department Department T Started and completed currently Units in ending WIP inventory Prior department Department T Equivalent Units Prior Department Department T Total units accounted for 8,900 0 0