Chester Computers, Ltd., located in Bristol, England, assembles a standardized personal computer from parts it purchases from various suppliers. The production process consists of several steps, starting with assembly of the "mother circuit board, which contains the central processing unit. This assembly takes place in the CPU Assembly Department. The company recently hired a new accountant who prepared the following report for the department for May using the weighted-average method: Units to be accounted for Work in process, May 1: materials 90% complete: conversion 80% complete Started into production 11,900 38,300 Total units 50,200 Units accounted for as follows: Transferred to next department Work in process, May 31: materials 75% 45,000 5,200 50,200 complete, conversion 50% complete Total units Cost Reconciliation Cost to be accounted for Work in process, May1 Cost added in the department E 34,748 126,667 Total cost to be accounted for 161,415 Cost accounted for as follows: Work in process, May 31 Transferred to next department E 11,115 150,300 Total cost accounted for 161,415 The company's management would like some addtional information about May's operation in the CPU Assembly Department. (The currency in England is the pound, which is denoted by the symbol .) Required 1. How many units were started and completed during May? Units started and completed during May