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Timing Technology, Inc., manufactures timing devices. During $201,900,000$ units were completed and transferred to finished$-$goods inventory. On December $31,20$x$1,$ there were $300,000$ units in work in process. These units were $50$ percent complete as to conversion and $100$ percent complete as to direct material. Finished$-$goods inventory consisted of $200,000$ units. Materials are added to production at the beginning of the manufacturing process, and overhead is applied to each product at the rate of $60$ percent of direct$-$labor costs. There was no finished$-$goods inventory on January $1,20$x$1.$ A review of the inventory cost records disclosed the following information:

$\backslash$table$[[,,$Costs$],[,$Units,$\backslash$table$[[$Direct$],[$Material$]],\backslash$table$[[$Direct$],[$Labor$]]],[\backslash$table$[[$Work in process, January $1,201$