Exercise 3-5 (Video) In Shady Company, materials are entered at the beginning of each process. Work in process inventories, with the percentage of work done on conversion costs, and production data for its Sterilizing Department in selected months during 2020 are as follows. Beginning Work in Process Ending Work in Process Conversion Units Conversion Month Units Cost% Transferred Out Units Cost% January March May uly 12,000 2,300 12,200 4,100 15,600 7,100 11,600 2,200 67 38 80 45