Saved consisted of auu units. ine costs and percentage completion of these unas in Deginning inventory were: Materials costs Conversion costs Cost $ 5,500 1,700 Percent Complete 50% 20% Help Save & Exit A total of 6,600 units were started and 6,100 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs Conversion costs Cost $ $ 158,700 120,400 The ending inventory was 75% complete with respect to materials and 65% complete with respect to conversion costs What are units started and completed?