Data Table UNITS Beginning Work-in-Process inventory Started in production Completed and transferred out to Compression in January Ending Work-in-Process inventory (30% of the way through the preparation process) COSTS Beginning Work-in-Process Inventory Costs added during January: Wood Adhesives Direct labor Manufacturing overhead allocated Total costs Print Done 0 sheets 3,800 sheets 2,900 sheets 900 sheets 2,888 1,914 987 2,500 8,289