Data table UNITS Beginning Work-in-Process Inventory Started in production 0 sheets 3,900 sheets Completed and transferred out to Compression in January 2,700 sheets Ending Work-in-Process inventory (25% of the way through the preparation process) 1,200 sheets COSTS Beginning Work-in-Process Inventory 0 Costs added during January: Wood Adhesives Direct labor Manufacturing overhead allocated Total costs Print Done 3,120 1,836 990 2,100 $ 8,046 - X