Question: Garrison Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Garrison Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work-in-process inventory:

Units in beginning work-in-process inventory

600

Material costs

$6,600

Conversion costs

$2,700

Percent complete with respect to materials

60%

Percent complete with respect to conversion

10%

Units started into production during the month

7,000

Materials cost added during the month

$102,200

Conversion costs added during month

$259,200

Ending work-in-process inventory

Ending work-in-process inventory:

Units in ending work-in-process inventory

1,500

Percent complete with respect to materials

55%

Percent complete with respect to conversion

10%

How many units were started AND completed during the month in the first processing department?

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