Wildhorse Paints makes various interior and exterior paints for its customers, but its current focus is on its top-selling interior brand. Wildhorse produces the paint in its mixing department and then transfers the paint to the canning department. The following information is presented for the canning department in March, recognizing that the company adds its conversion costs evenly throughout the process. One unit is one gallon of paint. Units Transferred-In DM Conversion Costs Units in beginning WIP Inventory 1,300 Beginning WIP Inventory degree of completion 100% 100% 60% Costs in beginning WIP Inventory $13,440 $2,020 $1,720 New units started 41,800 Costs added to WIP Inventory this period $401,280 $44,990 $83,380 Units completed 42,200 Units in ending WIP Inventory 900 Ending WIP Inventory degree of completion 100% 0% 30%