Blossom Company has the following production data for selected months.

$\backslash$table$[[,,,\backslash$table$[[$Ending$],[$Work in Process$]]],[$Month$,\backslash$table$[[$Beginning$],[$Work in Process$]],\backslash$table$[[$Units$],[$Transferred Out$]],$Units,$\backslash$table$[[\%$ Complete as t$],[$Conversion Cos$]]],[$January$,-0-,35,700,10,200,40\%$