Timing Technology, Inc., manufactures timing devices. During 201,900,000 units were completed and transferred to finished-goods inventory. On December 31,201, there were 300,000 units in work in process. These units were 50 percent complete as to conversion and 100 percent complete as to direct material. Finished-goods inventory consisted of 200,000 units. Materials are added to production at the beginning of the manufacturing process, and overhead is applied to each product at the rate of 60 percent of direct-labor costs. There was no finished-goods inventory on January 1 , 201. A review of the inventory cost records disclosed the following information: Required: 1. Complete the following schedule as of December 31,201, to compute the physical flow of units