The novak company And the splish company each started January with 250 units in beginning wip inventory, these units had already received 60% of their conversion costs. Both companies began another 2220 units during January and ended the month with 120 units in ending wip inventory. Units in ending wip inventory had 80% of conversion costs by the end of January . The Novak company adds dm at the very beginning of the process . The splish company adds dm when are 75% complete for conversion cost . Conversion cost are added evenly throughout the process for both companies