The ledger of Sheridan Company has the following work in process account. Work in Process-Painting 3/1 Balance 3.600 3/31 Transferred out 3/31 Materials 6,600 3/31 Labor 2.100 3/31 Overhead 1.550 3/31 Balance Production records show that there were 800 units in the beginning inventory, 30% complete, 1.200 units started, and 1,500 units transferred out. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. Sheridan uses the FIFO method to compute equivalent units. Answer the following questions. How many units are in process at March 312 Work in process, March 31 units