Reed Company has two departments, a machining department and a finishing department. The following information relates to the finishing department: Work-in-Process, November 1, was 12 units, 40% completed, consisting of $110 transferred-in costs, $84 direct materials costs, and $54 conversion costs. Production completed for November totaled 82 units; Work-in-Process, November 30, is 8 units, 50% completed. All finishing department direct materials are introduced at the start of the process; conversion costs are incurred uniformly throughout the process. Transferred-in costs from the machining department during November were $858; costs of direct materials added were $740; conversion costs incurred were $891. Following is the summary data of Reed Company's finishing department: