Oriole Enterprises is aptly named because of its signature item$-$chewing gum! The owners started the business years ago when no existing gum had the right flavor and texture combination. After years of perfecting the process, they had a finely tuned operation. This year, Oriole's main processing department reported the following activity and costs.

$\backslash$table$[[,$Units,DM$,$Conversion Costs$],[$Units in beginning WIP Inventory,$200,,],[$Beginning WIP Inventory degree of completion,,$100\%,30\%$