Precious Process Proprietorship manufactures refrigerators in one department . All material costs are added at the beginning of the manufacturing process, like our Practice Set (Thakin). Based on the following data, what is the total number of physical Units to be Accounted for? Production Data-Month of June Work in process units, June 1st Units started into production in June Work in process units, June 30th Work in process, June 30 th, percent complete (conversion costs) 24,000 units 13,500 units 20.000 units 16,000 units