Reconcile the number of physical units to find the missing amounts. Determine the number of units started and completed each month. Beginning Work in Process Ending Work in Process Conversion Conversion Complete Complete (percent) (percent) Month February June September December Units 2,000 4,700 3,800 48 66 27 39 Units Started 23,900 26,400 22,900 Units Completed Required 1 19,600 25,200 20,900 Units 7,300 3,100 2,400 Required 2 > 23 36 59 76 Units Started and Completed

Complete this production cost report: Enter all amount as positive values. If required round "Cost per unit" answers to two decimal place. Production Cost Report Beginning inventory 19,000     Started during the month 76,000     Total units to account for fill in the blank 1     Completed and transferred out 69,000     Ending work in process fill in the blank 2     Total units to account for fill in the blank 3             Work in process completion percent 100% 30%     Materials Units Conversion Units Total Units Completed and transferred out 69,000 69,000 69,000 Ending work in process fill in the blank 4 fill in the blank 5 fill in the blank 6 Total units to account for fill in the blank 7 fill in the blank 8 fill in the blank 9                 Costs to account for Materials Conversion Total Beginning work in process $3,000 $17,000 $20,000 Transferred in — — — Incurred during the period 16,000 44,440 60,440 Total costs to account for $fill in…

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