If 179100 units are transferred out of a department, there was no beginning work in process, and there are 30900 units still in process at the end of a period, the number of units that were started into production during the period is 30900. 0179100 148200. 210000 Sase for late Current Attempt in Progress If 180900 units are transferred out of a department, there was no beginning work in process, and there are 30800 units still in process at the end of a period, the number of units that were started into production during the period is 30800. 211700 180900 150100