Inacio Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work in process inventory: Units in beginning work in process inventory 2,800 Materials costs $ 14,900 Conversion costs $ 7,000 Percent complete with respect to materials 75% Percent complete with respect to conversion 20% Units started into production during the month 11,500 Units transferred to the next department during the month 10,400 Materials costs added during the month $ 174,000 Conversion costs added during the month $ 244,000 Ending work in process inventory: Units in ending work in process inventory 3,900 Percent complete with respect to materials 90% Perce