Sparky Corporation uses the weighted$-$average method of process costing. The following information is available for February in its Molding department:

$\backslash$table$[[,$Units,$\backslash$table$[[$Direct materials$],[$Percent Complete$]],\backslash$table$[[$Conversion Percent$],[$Complete$]]],[$Beginning work in process inventory,$46,000,100\%,60\%$