Exercise A Using the average cost method. compute the equivalent unite of production in each of the following cases: 1. Units started in production during the month, ?2,{i; units completed and transferred1 52,301); and units in process at the end of the month {1 cos complete as to materials: ass. complete as to conversion), 19,2. (There was no beginning inventory.) 2 Units in process at the beginning of the month {1m complete as to materials: 3W5 complete as to conversion]. 12,000; units started during the month, 4B.i}m; and units in process at the end of the month [1 cos complete as to materials; 40% complete as to conversion}, 24