Highlands Company uses the weighted$-$average method in its process costing system. It processes wood pulp for various manufacturers of paper products. Data relating to tons of pulp processed during June are provided below:

$\backslash$table$[[,$Tons of Pulp,Percent Completed$],[,$Materials,$\backslash$table$[[$Labor anc$],[$Overhead$]]],[$Work in process, June $1,81,300,81\%,27\%$