Ophelia Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month:

Work in process, beginning: Units in process Stage of completion with respect to materials Stage ofcornpletion with respect to conversion Units started into production during the month Work. in process, ending: Units in process Stage of completion with respect to materials Stage of completion with respect to conversion 800 70% 50% 22,000 300 80% 70%