Wildhorse Company has the following production data for selected months.

$\backslash$table$[[,,\backslash$table$[[$Ending$],[$Work in Process$]],],[$Month$,\backslash$table$[[$Beginning$],[$Workin Process$]],\backslash$table$[[$Units$],[$Transferred Out$]],$Units,$\%$ Complete as to$],[$Canuary$,-0-,42,700,12,200,40\%$