At the beginning of March, there were 100 units of opening work in progress in respect of aprocess. All units were 100% complete for materials and 40% complete for labour.Work was started on a further 500 units during the month, and at the end of March there were200 units in closing work in progress, each 100% complete for materials and 30% completefor labour.There were no losses during the month.How many units were started and finished during March?
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