Sandhill Company manufactures bowling balls through two processes: Molding and Packaging. In the Molding Department, the urethane, rubber, plastics, and other materials are molded into bowling balls. In the Packaging Department, the balls are placed in cartons and sent to the finished goods warehouse. All materials are added at the beginning of each process. Labor and manufacturing overhead are incurred uniformly throughout each process. Production and cost data for the Molding Department during June $2025$ are presented below.

$\backslash$table$[[$Production Data,June$],[$Beginning work in process units,$],[$Units started into production,$26,400],[$Ending work in process units,$2,400],[$Percent complete as to conversion$-$ending inventory,$40\%$