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$[[\{$

$\backslash$table$[[$Units$],[$Beginning work in process inventory $109,500]]\},$Direct materials Percent Complete Conversion Percent Complete$],[60\%,40\%$