Jarvene Corporation uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the company's processing departments:

$\backslash$table$[[$Units in beginning inventory,$400],[$Units started into production,$4,330],[$Units in ending inventory,$310],[$Units transferred to the next department,$4,420]]$

$\backslash$table$[[,$Materials,Conversion$],[$Percentage completion of beginning inventory,$60\%,40\%$