Pureform, Incorporated, uses the weighted$-$average method of process costing. It manufactures a product passing 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$]],\backslash$table$[[87,000],[879\mathrm{.}000]],,,],[$Units transferred out,$850,000,,,],[$Work in process inventory, ending,$66,000,$$$1\mathrm{.}116\mathrm{.}480,$$$521$ a$>5,$$$689>9a$