Reconcile the number of physical units to find the missing amounts. Determine the number of units started and completed each month. Beginning Work in Process Ending Work in Process Units Started Month Units Conversion Units Units Conversion Started Complete Completed Units Complete and Completed (percent) (percent) February 2,000 48 19,600 7,300 23 June 4,700 66 23,900 3,100 36 September 27 26,400 25,200 2,400 59 December 3,800 39 22,900 20,900 76 < Required 1 Required 2 >