Given below are the production data for Department No. 1 for the first month of operation: Costs charged to Department 1: Direct Materials Labor Overhead $6,880 2,236 7,310 During this first month of operations, 3,440 units were started into production; 3,010 units were completed and transferred out; and the remaining 430 units are 100% completed with respect to materials and 40% complete with respect to conversion costs.