ROND Manufacturing Company Produce T$.$ Shirts the production flow and Costs for the month of January is as following

$\backslash$table$[[,$Physical Units,Equivalent,Units$],[,,$Direct Material,Conversion Cost$],[$Beg$.$ WIP $($Jan$.1),12000,,],[$Units Started,$33000,,],[$Available for production,$45000,,],[$Completed & Transferred Out,$40000,,],[$Ending WIP $($July$.31),5000,\backslash$table$[[$Degree of Completion$],[(100\%)$