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. 13 Beginning Work in Process Ending Work in Process Month Conversion Units Cost% Units Transferred Out Units Conversion Cost% January 0 12,000 2,100 64 March 0 13,300 3,900 39 May 0 14,800 7,820 80 July 0 10,300 1,600 44