Given below are the production data for Department No$.1$ for the first month of operation:

Costs charged to Department $1$:

Direct Materials

$$12,000$

Labor

$2,600$

Overhead

$15,900$

During this first month of operations, $4,000$ units were started into production; $3,500$ units were completed and transferred out; and the remaining $500$ units are $100\%$ completed with respect to materials and $40\%$ complete with respect to conversion costs.