Reconcile the number of physical units to find the missing amounts. Ending Work in Process Beginning Work in Process Conversion Complete Units (percent) 1,600 48 Conversion Units Units Month Started Transferred Out Units Complete (percent) 24 February 19,500 June 5,100 7,300 3,200 75 24,300 45 28 September December 26,200 2,700 57 3,000 25,800 20,900 31 22,100 76