The following data, in physical units, describe a grinding process for March $2023.$ Materials are added at the beginning of the process, and conversion is considered uniform through the period. Normal spoilage is $6\%$ of the good units that pass inspection.

$\backslash$table$[[,$# of Units,$],[$Units in beginning WIP,$3,300,\backslash$table$[[$Conversion cost is $20\%$