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 Month Units Cost% Units Transferred Out Units Conversion Cost% January 0 12,000 2,300 67 March 0 12,200 4,100 38 May 0 15,600 7,100 80 July 0 11,600 2,200 45