Pureform, Incorporated, uses the weighted$-$average method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow:

$\backslash$table$[[$Work in process inventory, beginning,Units,Materials,Labor,Overhead$],[$Units started in process,$68,000,$$$68,700,$$$22,800,$$$32,900$

Pureform, Incorporated, uses the weighted$-$average method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow:

$\backslash$table$[[$e$,$Units,Materials,Labor,Overhead$],[$Work in process inventory, beginning,$68,000,$$$68,700,$$$22,800,$$$32,900$