Computing units in process, units completed, and equivalent production LO₃ Using the data presented below, determine which figures should be insertion the blank spaces.

Beginning Units in Units Started in Process Units Transferred to Production Finished Goods Ending Units in Process Equivalent Units a. 600 8,000 8,600 b. 900 6,500 400-1/2 completed c. 1,500 12,900 1,200 1/4 completed d. e. 811 7,250 7,200 150-1/2 completed 8,400 8,200 200-1/2 completed 400 6,200 6,200 6,300