Reconcile the number of physical units to find the missing amounts. Determine the number of units started and completed each month. 17700 Month Beginning Work in Process Units Started Units Completed Ending Work in Process Units Started and Completed Units Conversion Complete (percent) Units Conversion Complete (percent) February 1,500 42 24,700 19,200 7,000 27 17,700 June 4,500 67 24,000 25,000 3,500 42 20,500 September 3,500 29 25,700 25,900 3,300 51 22,400 December 3,600 34 22,300 20,600 5,300 78 17,000