In Cullumber Company materials are entered at the beginning of each process, and conversion costs are incurred uniformly throughout the process. Work inprocess inventories, with the percentage of work done on comersion costs, and production dat its Sterilling Department in selected months during $2022$ are as follows.

$\backslash$table$[[\backslash$table$[[$Deginning$],[$Work in Process$]],\backslash$table$[[$Ending$],[$Work in Procass$]]],[$Month$,$Units,$\backslash$table$[[$Conversion$],[Cos1S$