Hi$-$T Company uses the weighted average method of process costing. Information for the company's first production process follows. All direct materials are added at the beginning of this process, and conversion costs are added uniformly throughout the process.

$\backslash$table$[[,,\backslash$table$[[$Direct$],[$Materials$]]],[,,$Conversion,$],[$Beginning work in process inventory,Units,Complete,Complete$],[$Completed and transferred out,$2,000,100\%,80\%$