Based on customer interest in February, Santana expands her computer workstation furniture business to include mass production of standardized desks and chairs. She uses the weighted average method of process costing for these products. Desks are made in three processes: Cutting, Finishing, and Packaging. Information below is for the Cutting process for desks for February.

Cutting process$-$Desks

Beginning work in process inventory

Units started this period

Units completed and transferred to Finishing

Ending work in process inventory $(100\%$ complete for direct materials, $90\%$ complete for conversion$)$

$\backslash$table$[[$Costs added this month,Cost$],[$Direct materials,$$31,350$