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1. Golden 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 direct materials Percent complete with respect to direct labor and factory overhead Costs in the beginning inventory: Direct Materials cost Direct Labor cost Factory Overhead cost Units started into production during the month Units completed and transferred out Costs added to production during the month: Direct Materials cost Direct Labor cost Factory Overhead cost Work in process, ending: Units in process Percent complete with respect to direct materials Percent complete with respect to direct labor and factory overhead 400 $1,824 $5,692 $3,784 12,000 12,000 $70,144 $233,626 $211,528 400