CloverSweet Inc. manufactures a product that goes through two departments prior to completion. The information shown in the table below is available about work in the first department, the Mixing Department, during June:

Percent Complete

Units Materials Conversion

Work in process, beginning $51,50075\%30\%$

Started into production $445,000$

Completed and transferred out $395,000$

Work in process, ending $101,50060\%40\%$

Materials Conversion

Work in process, beginning $ $47,000$ $ $26,500$

Cost added during June $ $427,000$ $ $146,500$

Required:

Assume that the company uses the weighted$-$average method.