Classic 50s flooring produces linoleum flooring below is a

Question

Classic 50s flooring produces linoleum flooring. Below is a partial production cost report for the Mixing Department. In the report, a unit is a gallon of linoleum cement (a mixture of linseed oil, pine resin, and wood flour).
Production Cost Report
Mixing Department
June
Quantity Reconciliation:

Units in beginning WIP.............. 400
Units started................... 2,100
Units to account for................ 2,500
Units completed.................. 2,300
Units in ending WIP (100% material,
70% conversion costs).. ............ (a)
Units accounted for....... ....... (b)

Cost per Equivalent Unit Calculation:

Required:

Fill in the missing data (items a through).