Crane Desserts specializes in the production of sweet plant$-$based bakery items. The company's top seller for the past few years has been its cherry cheesecake made with a flourless crust and organic fruit toppings. Crane is currently considered a boutique operation, but is looking to increase production and to expand its offerings and customer base. In an effort to refine its spending efforts and advertising costs, the company will be compiling costing data on its cherry cheesecake. The following costing information applies to the current year:

$\backslash$table$[[,$Crust,Cherry Toppings,Conversion Costs $($CC$)],[$Beginning Work$-$in$-$Progress $($WIP$)$ Inventory,$$2100,$$$1500,$$$2800$