The ledger of Hasgrove Company has the following work in process account. Work in Process-Painting Balance 3,770 3/31 Transferred out 3/1 ? 3/31 Materials 6,600 2,800 3/31 Labor 3/31 Overhead 872 3/31 Balance ? Production records show that there were 800 units in the beginning inventory, 30% complete, 1,100 units started, and 1,400 units transferred out. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. Hasgrove uses the FIFO method to compute equivalent units. Answer the following questions. (a) How many units are in process at March 31? Work in process, March 31 units