The following three companies have just one manufacturing process in$-$house; they all incur conversion costs $($CC$)$ evenly throughout their process.

$\backslash$table$[[,,$Company A$],[$Units in beginning WIP Inventory,$4,700,$Additional information:$],[$Units started this period,$19,200,-$ Units in beginning WIP Inventory are $30\%$ complete for conversion costs.$],[$Units in ending WIP Inventory,$6,900,-$ Units in ending WIP Inventory are $60\%$ complete for conversion costs.$],[$Units completed,?,$-$ DM is added at the very beginning of this process$],[$Company B$],[$Units started this period,$15,200,$Additional information:$],[$Units completed,$21,000,-$ Units in beginning WIP Inventory are $75\%$ complete for conversion costs.$],[$Units in ending WIP Inventory,$4,000,-$ Units in ending WIP Inventory are $50\%$ complete for conversion costs.$],[$Units in beginning WIP Inventory,?,$-$ DM is added when units reach $30\%$ complete for conversion costs.$],[$Company C$],[$Units in beginning WIP Inventory,$10,800,$Additional information:Additional information:$],[$Units started this period,?,$-$ Units in beginning WIP Inventory are $80\%$ complete for conversion costs.$],[$Units completed,$33,300,-$ Units in ending WIP Inventory are $30\%$ complete for conversion costs.$]]$