Cullumber 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 to$],[$Conversion Cost$]]],[$January$,-0-,37,100,10,600,40\%$