The machining department of Coronado Manufaturing h$-$d a basy yoar! Mannecment evalunted the stage of completion of ending WIP Imentory and recorded the following in Step $1$ of its process costincarnlysis$.$

$\backslash$table$[[$Step $1.$ Verify physical units in the period and identify degree of completion$],[,$Physical Units,Degree of Completion$],[,$DM$,$Conversion Costs$],[$Units in beginning WIP Irventory,$3,300,100\%,70\%$