Surf Products Company first assembles its products in an assembly department. The assembled units then move into the finishing department. Information is provided below for Surf Products Company's Finishing Department for the current period. Use this information, along with whatever additional calculations are needed, to answer the question posed below. Conversion costs are added evenly throughout the finishing department. Step 1 Physical Units Step 2: Equivalent Units Transf. In DM CC Work in Process, beginning Transferred in during current period Total Units to account for ? ? Units completed and transferred out during current period: From Beg. WIP Units Started and Completed Work in Process, ending 5,000 7,000 3,000 0 7,000 3,000 5,000 7,000 3,000 3,500 7,000 1,800 15.000 Units Accounted for Equivalent units of Work done in current period 10,000 15,000 12,300 How complete (how far through the process) were the units in beginning inventory at the start of this period? 30% 70% 60% 100%