Sheridan Company has the following production data for selected months.

Ending

Work in Process

$\backslash$table$[[$Month$,\backslash$table$[[$Beginning$],[$Work in Process$]],\backslash$table$[[$Units$],[$Transferred Out$]],$Units,$\backslash$table$[[\%$ Comple$],[$Conversic$]],\backslash$table$[[$te as to$],[$on Cost$]]],[$January$,-0-,32,200,9,200,40,\%$