Blossom Paints makes various interior and exterior paints for its customers, but its current focus is on its top$-$selling interior brand. Blossom produces the paint in its mixing department and then transfers the paint to the canning department. The following information is presented for the canning department in March, recognizing that the company adds its conversion costs evenly throughout the process. One unit is one gallon of paint.

$\backslash$table$[[,$Units,Transferred$-$In$,$DM$,$Conversion Costs$],[$Units in beginning WIP Inventory,$1,800,,,],[$Beginning WIP Inventory degree of completion,,$100\%,100\%,60\%$