Jarvene Corporation uses the FIFO method of process costing. 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,$390],[$Units started into production,$4,250],[$Units in ending inventory,$260],[$Units transferred to the next department,$4,380]]$

$\backslash$table$[[,$Materials,Conversion$],[$Percent$-$age completion of beginning inventory,$80\%,20\%$