Carver, Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month.

Work in process, beginning: Units in process Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Work in process, ending: Units in process Percent complete with respect to materials Percent complete with respect to conversion 700 50% 40% 23,000 200 80% 40%