Wildhorse Painting Company has the following production data for March.

$\backslash$table$[[$Month$,\backslash$table$[[$Beginning$],[$Work in Process$]],\backslash$table$[[$Units$],[$Transferred Out$]],\backslash$table$[[$Ending Work in Process $\%$ Complete as$],[$to$]]],[$Units$,$Conversion Cost$],[$arch$,3,900,54,600,15,600,75\%$