Sandhill Company has the following production data for January.

$\backslash$table$[[\backslash$table$[[$Beginning$],[$Work in Process$]],\backslash$table$[[$Units Started$],[$into Production$]],$Ending Work in Process$],[$Units$,\backslash$table$[[\%$ Complete as to$],[$Conversion Cost$]]],[0,8,330,1,140,30\%$