Hamilton, Inc. manufactures units in two processes: Production and Finishing. All direct materials are added at the beginning of the Production process, while conversion costs are incurred evenly throughout the period for both Production and Finishing. Hamilton employs three inspectors: Kelsey, Chad, and Lexi. Kelsey inspects direct materials before they are added to Production (two pieces of direct materials per unit). Chad inspects units when the Production process is finished, after which they are immediately transferred to Finishing. Lexi inspects units at the end of the Finishing process. During the current period, none of the materials or units failed inspection. At the beginning of the period, 5,600 units had only "Inspected by Kelsey" tags on them (these units were 70% complete). and 3,700 units had "Inspected by Kelsey" and "Inspected by Chad" tags on them (these units were 60% complete). At the end of the period, 7,200 units had only "Inspected by Kelsey" tags on them (these units were 50% complete). 3,000 units had only "Inspected by Kelsey" and "Inspected by Chad" tags on them (these units were 90% complete), and 19,600 units had tags from all three inspectors on them (these units were 100% complete). Required: a. Using the weighted-average method, determine the number of physical units in beginning Work in Process in Production during the period. Number of physical units b. Using the weighted-average method, determine the number of physical units started in Production during the period. Number of physical units