On April 30, 2013, Leander Co. had 21,600

units in process that were 85 percent complete as to material, 60 percent complete as

to direct labor, and 45 percent complete as to overhead. During May, 561,000 units

were started. The 13,700 units in ending inventory were 75 percent complete as to material,

25 percent complete as to direct labor, and 10 percent complete as to overhead.

a. Calculate the physical units to account for in May.

b. How many units were started and completed during May?

c. Determine May