The following three companies have just one manufacturing process in-house; they all incur conversion costs (CC) evenly throughout their process. Company A Units in beginning WIP Inventory 4,700 Additional information: Units started this period 18,400 Units in ending WIP Inventory 7,600 Units completed Units in beginning WIP Inventory are 30% complete for conversion costs. Units in ending WIP Inventory are 60% complete for conversion costs. DM is added at the very beginning of this process Units started this period 16,200 Units completed 21,200 Units in ending WIP Inventory 4,300 Units in beginning WIP Inventory Company B Additional information: . Units in beginning WIP Inventory are 75% complete for conversion costs. Units in ending WIP Inventory are 50% complete for conversion costs. DM is added when units reach 30% complete for conversion costs. 2 Units in beginning WIP Inventory 10,200 Units started this period ? Units completed 31,600 Company C Additional information:Additional information: Units in beginning WIP Inventory are 80% complete for conversion costs. Units in ending WIP Inventory are 30% complete for conversion costs. Units in ending WIP Inventory 5,400 DM is added when units reach 95% complete for conversion costs.