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$[[,,$Materials,Labor,Overhead$],[$Work in process inventory, beginning,$\backslash$table$[[$Units$],[65,000]],$$$68,500,$$$5,700,$$$21,400$