Concord Widget Company has the following production data for March. Month March Beg. Work in Process Inventory 1,300 Compute the physical units for March. Beginning work in process inventory Started into production Units Transferred Out Total units to be accounted for Completed and transferred out 9,200 End. Work in Process Inventory % Complete as to Conversion Cost Units 1,140 20% Month March Beg. Work in Process Inventory 1,300 Compute the physical units for March. Beginning work in process inventory Started into production Total units to be accounted for Completed and transferred out Units Transferred Out Ending work in process inventory Total units accounted for 9,200 End. Work in Process Inventory % Complete as to Conversion Cost Units 1,140 20%