Didericksen Company is a manufacturer with a process costing system. Didericksen’s ending work-in-process inventory information for the past three years is as follows:

Year 1

Year 2

Year 3

Number of physical units

1,000

??????

??????

Percent completed with respect to direct materials

100%

100%

100%

Percent completed with respect to conversion cost

30%

75%

40%

In addition, the following information relates to production activity during the three years.

Year 1

Year 2

Year 3

Number of physical units started and completed

5,000

5,000

5,000

Equivalent units of production (in terms of conversion cost)

5,820

6,825

6,055

Compute Didericksen Company’s ending work-in-process inventory (in terms of number of units) for Year 2 and for Year 3. Note: The conversion cost completion percentages are for ending work-in-process inventory in the year indicated.

Year 2 – 1,536 physical units; Year 3 – 1,367 physical units

Year 2 – 1,500 physical units; Year 3 – 175 physical units

Year 2 – 2,033 physical units; Year 3 – 1,700 physical units

Year 2 – 2,033 physical units; Year 3 – 1,367 physical units

Year 2 – 6,100 physical units; Year 3 – 1,175 physical units

Year 2 – 1,500 physical units; Year 3 – 1,700 physical units

Year 2 – 4,500 physical units; Year 3 – 175 physical units

Year 2 – 1,536 physical units; Year 3 – 1,678 physical units