In Sheridan Company, materials are entered at the beginning of each process, and conversion costs are incurred uniformly throughout the 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 2022 are as follows. Beginning Work in Process Ending Work in Process Month Units Conversion Cost% Units Completed and Conversion Transferred Out Units Cost% January 0 12,540 2,280 60 March 0 13,680 3,420 30 May 0 15,960 7,980 80 July 0 11,400 1,540 40