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$[[,$Units,Materials,Labor,Overhead$],[\backslash$table$[[$Work in process inventory, beginning$],[$Units started in process$]],67,000,$$$62,600,$$$23,200,$$$33,700$