Scenario $4.$ Units in process at the end of August are $80\%$ complete, materials are added at the halfway point.

Flores Company

Production Cost Report $-$ Assembly Department $($Partial$)$

Month Ended August $31$

Data table

$\backslash$table$[[$Units in process at the beginning of August,$1,100],[$Units started in August,$1,600],[$Units completed and transferred,$1,700],[$Units in process at end of August,$1,000]]$