At Blue Spruce Company, materials are entered at the beginning of the production process. Blue Spruce Company uses weighted- average process costing. Work in process inventories, with the percentage of work done on conversion, and production data for its Painting Department in selected months are as follows: Beg. Work in Process Inv. End. Work in Process Inv. Units Completed Percentage Month Units Completed and Transferred Out Percentage Units Completed July 0 9,020 1,230 90% Sept. 2,500 20% 7,380 4,100 70%