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Reconcile the number of physical units to find the missing amounts. Month Beginning Work in Process Units Started Units Transferred Out Ending Work in Process

Reconcile the number of physical units to find the missing amounts. Month Beginning Work in Process Units Started Units Transferred Out Ending Work in Process Units Conversion Complete (percent) Units Conversion Complete (percent) February 1,900 48 19,000 6,700 25 June 5,100 70 24,000 3,400 44 September 28 25,500 26,000 2,800 53 December 3,500 38 22,700 21,100 74

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