Current Attempt in Progress

In Pharoah Company, materials are entered at the beginning of each process, and conversion costs are incurred uniformly throughout the process. Work in process inventories, with the percentage of work done on conversion costs, and production data for the sterilizing department in selected months during $2022$ are as follows:

$\backslash$table$[[$Month$,\backslash$table$[[$Beginning Work in Process$],[$Inventory$]],\backslash$table$[[$Units$],[$Completed and$],[$Transferred Out$]],\backslash$table$[[$Ending Work in Process$],[$Inventory$]]],[$Units$,\backslash$table$[[$Conversion$],[$Cost $\%$