Cullumber Company has the following production data for selected months.

$\backslash$table$[[$Month$,,,\backslash$table$[[$Ending$],[$Work in Process$]]],[\backslash$table$[[$Beginning$],[$Work in Process$]],\backslash$table$[[$Units$],[$Transferred Out$]],$Units,$\backslash$table$[[\%$ Complete as to$],[$Conversion Cost$]]],[$January$,-0-,44,800,12,800,40\%$