Martin Manufacturing has two manufacturing departments, Forming and Painting. The company uses the weighted$-$average method and it reports the following data. Units completed in the Forming department are transferred to the Painting department.

$\backslash$table$[[,$Units,$\backslash$table$[[$Direct materials$],[$Percent Complete$]],\backslash$table$[[$Conversion Percent$],[$Complete$]]],[$Beginning work in process inventory,$108,000,60\%,40\%$