In Wildhorse 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

Transferred Out

Units

Conversion

Cost$\%$

January

$013,4202,44060$

March

$014,6403,66030$

May

$017,0808,54080$

July

$012,2001,62040$In Wildhorse 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.