Units in beginning Work in Process $($WIP$)$ inventory

$105,000$ units

Units started during the month $($all direct materials, including cream and salt, are added at the beginning of the churning process$)$

$1,800,000$ units

Units in ending Work in Process $($WIP$)$ inventory $(50\%$ of the way through the process$)$

$210,000$ units

Cost information is as follows:

WIP $-$ Churning Department balance as of January $1$:

Direct material cost included in beginning WIP balance

$496,950$

Conversion cost included in beginning WIP balance

$61,000$

Beginning balance, WIP, January $1$

$$557,950$

Manufacturing costs incurred during January:

Direct materials used

$$1,770,000$

Direct labor

$12,000$

Manufacturing overhead

$575,000$

Total manufacturing costs entered into production during January

$$2,357,000$