Exercise A Using the average cost method, compute the equivalent units of production in each of the following cases 1. Units started in production during the month, 72,000, units completed and transferred, 52,800; and units in process at the end of the month (100% complete as to materials; 60% complete as to conversion), 19,200. (There was no beginning inventory.) 2. Units in process at the beginning of the month (100% complete as to materials: 30% complete as to conversion), 12,000; units started during the month, 48,000; and units in process at the end of the month (100% complete as to materials: 40% complete as to conversion), 24,000