3. Bratton Corporation had 6,500 units of work in process on April 1. During April, 19,100 units were completed and as of April 30, 5,100 units remained in production. Required: How many units were started during April? (2 marks) 4. Ramos Corporation uses the physical-units method to allocate costs among its three joint products: X, Y, and Z. The following data are available for the period just ended: Joint processing cost: $800,000 Total production of X, Y and Z: 150,000 kg Total output for X: 30,000 kg Total output for Y: 75,000 kg Required: What is the share of joint cost allocated to Z