The ledger of Sandhill Company has the following work in process inventory account:

Work in Process InventoryPainting
3/1		Balance		$3,120				3/31		Completed and transferred out		$?
3/31		Direct materials		7,150
3/31		Direct labour		2,000
3/31		Manufacturing overhead		1,888
3/31		Balance		?

Production records show that there were 800 units in the beginning inventory, 30% complete, 1,300 units started, and 1,400 units completed and transferred out. The units in ending inventory were 40% complete. Materials are added at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process. Sandhill uses the FIFO method to calculate equivalent units of production.

(a)

How many units are in process at March 31?

Work in process inventory, March 31

enter a number of units in process at March 31

units