This is a work in process inventory problem. I want to make sure I'm determining the "whole units" correctly, specifically; the ending balance and they started and completed units. The question is actually asking about various related costs, but I want to make sure I'm determine the whole units correctly first. The following is given: Beginning balance, 7000 units, 65% completed; 165,000 units started; and 161,000 units to finished goods. I've attached an image of the T account for convenience.

I thought that ending balance would be 7000+165000-161000= 11000 units

And started and completed: 161000-7000= 154000 units

Support Departments Producing Departments Overhead costs Square feet Number of employees Direct labor hours Machine hours $20,000 $120,000 2,000 2,400 4,000 20 30 it) 40 10,000 6,400 10,800