3 of 5 -115 In Crane Company, materials are entered at the beginning of each process, and conversion costs are incurred uniformly throughout the process. Work in process inventories, with the percentage of work done on conversion costs, and production data for its Sterilizing Department in selected months during 2022 are as follows. Wo {:[" sinning "],[" in Process "]:} Work {:[" nding "],[" in Process "]:} Month Units {:[" Conversion "],[" Cost "%]:} {:[" Units Completed and "],[" Transferred Out "]:} Units {:[" Conversion "],[" Cost "%]:} January 0 - 13,860 2,520 60 March 0 - 15,120 3,780d 30 May, 0 - 17,640 8,820 80 July 0 - 12,600 1,660 40 Uestion 3 of 5 (a) For January