On April 30, 2013, Leander Co. had 20, 300 units in process that were 75 percent complete as to material, 65 percent complete as to direct labor, and 30 percent complete as to overhead. During May 563, 100 units were started. The 14, 500 units in ending inventory were 85 percent complete as to material, 25 percent complete as to direct labor, and 15 percent complete as to overhead. Calculate the physical units to account for in May. Units How many units were started and completed during May? Determine May's EUP for each category using the weighted average method. Determine May's EUP for each category using the FIFO method. Reconcile your answer to parts (c) and (d). On April 30, 2013, Leander Co. had 20, 300 units in process that were 75 percent complete as to material, 65 percent complete as to direct labor, and 30 percent complete as to overhead. During May 563, 100 units were started. The 14, 500 units in ending inventory were 85 percent complete as to material, 25 percent complete as to direct labor, and 15 percent complete as to overhead. Calculate the physical units to account for in May. Units How many units were started and completed during May? Determine May's EUP for each category using the weighted average method. Determine May's EUP for each category using the FIFO method. Reconcile your answer to parts (c) and (d)