During August the Duffy Dog Paint Company completed 88,940 cans of paint. At the beginning of August, the company had 922 units that were 75 percent complete with respect to material and 50 percent...

During August the Duffy Dog Paint Company completed 88,940 cans of paint. At the beginning of August, the company had 922 units that were 75 percent complete with respect to material and 50 percent complete with respect to conversion costs. During the month, the company started production of 93,650 units.

How many units were in Work in Process at the end of August?