A company produces a product that passes through $2$ departments: assembly and finishing. The company uses the FIFO method of processing costing. In the finishing department, conversion costs are added evenly during the process and direct materials are added when production is $80\%$ complete. Inspection occurs when process reaches at the $70\%$ stage. In March $2023$ the following data were recorded for the finishing department:

$\backslash$table$[[,$# of Units$],[$Units in beginning WIP,$\backslash$table$[[25,000$ Conversion cost is $25\%$