A department began the month with 8,000 units in work in process inventory. These units were 100% complete with respect to direct materials and 40% complete with respect to conversion. During the month, the department started 56,000 units and completed and transferred out 58,000 units. Ending work in process inventory includes 6,000 units, 80% complete with respect to direct materials and 70% complete with respect to conversion. The weighted average method of process costing is used.