Gelas Kaca Sdn Bhd (GKSB) is the largest manufacturer of glass mug in Kedah. In producing the mugs, materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of March 2022, work in process is 40% complete and at the end of the month it is 60% complete. Other costs information for the month includes the following data: Beginning work-in-process inventory 3,200 units Units started