Q$15-$

$\backslash$table$[[$In March, Kelly Company had the following unit production costs: materials,$12\mathrm{.}00],[$and conversion costs,$7\mathrm{.}00,$On March $1,$ it had ze ro work in process. During March, Kelly$],[$transferred out,$22,340,$units.,As of Ma$,,4,370$ units that were,$40\%$