Q$15-$

$\backslash$table$[[$In March, Kelly Company had the following unit production costs: materials,$12\mathrm{.}00,,,,],[$and conversion costs,$9\mathrm{.}00,$On March $1,$ it had zero work in process. During March, Kelly,,,$],[$transferred out,$22,350,$units. As of March $31,,4,350,$units that were,$40\%$