Computing units in process, units completed, and equivalent production.

Using the following data, determine which figures should be inserted in the blank spaces.

	Beginning Units in Process	Units started in Production	Units Transferred to 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	1,200–1/7 completed	–
d.	–	7,250	7,200	150–1/2 completed	–
e.	–	8,400	8,200	200–1/2 completed	–
f.	400	6,200	6,200	–	6,300