Prepare a Physical Units Flow Schedule

$$ There are $100$ units in beginning inventory.

$600$ units total are finished.

$200$ units are in ending inventory.

$1)$ How many units were started this period?

a$.600$ units b$.700$ units c$.800$ units d$.900$ units

$2)$ How many units went from start to finish?

a$.400$ units b$.500$ units c$.600$ units d$.700$ units

$3)$ For the units that go from Beginning Inventory to Finished, what are the percentages for Direct Materials and Conversion Cost. Assume that materials are added at the beginning and cost flow is FIFO.

a$.$ DM $=100\%,$ CC $=100\%$

b$.$ DM $=0\%,$ CC $=100\%$

c$.$ DM $=100\%,$ CC $=$ something less than $100\%$

d$.$ DM $=0\%,$ CC $=$ something less than $100\%$