Beginning Units in Process "Units Started in Production" "Units Transferred to Finished Goods" Ending Units in Process "Total Equivalent Units" Units Percent Complete "Equivalent Units" a. 600 8,000 8,600 b. 900 6,500 400 50% c. 1,500 11,400 12,900 1,200 25% d. 7,250 7,200 150 50% e. - 8,400 8,200 200 50% f. 400 6,200 6,200 6,300 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 a. 600 8,000 b. 900 6,500 c. 1,500 11,400 Units Transferred to Finished Goods Ending Units in Process Units Percent Complete Total Equivalent Units 8,600 400 50% 12,900 1,200 25% 7,250 d. Equivalent Units 7,200 150 50% 200 50% e. - 8,400 8,200 f. 400 6,200 6,200 6,300