Drysdale Dairy produces a variety of dairy products. In Department 12, cream (transferred in from Department 6) and other materials (sugar and flavorings) are mixed and churned to make ice cream. The following data are for Department 12 for August:

Production:
Units in process, August 1, 35 percent complete*	40,000
Units completed and transferred out	140,000
Units in process, August 31, 70 percent complete*	30,000

*With respect to conversion costs.