3. Using the data presented below, determine the figures that 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 of production
a	700	3,200	________	600 - 1/3 completed	______
b	_____	2,300	________	400 - 1/2 completed	2,450
c	1,200	4,500	5,100	__________________	5,500
d	1,000	_______	8,200	___ - 1/2 completed	8,800
e	2,200	_______	2,400	500 - 4/5 completed	______