Sunspot Beverages, Limited, of Fiji uses the weighted$-$average method in its process costing system. It makes blended tropical fruit drinks in two stages. Fruit juices are extracted from fresh fruits and then blended in the Blending Department. The blended juices are then bottled and packed for shipping in the Bottling Department. The following information pertains to the operations of the Blending Department for June.

$\backslash$table$[[,$Units,Percent Completed$],[,,$Materials,Conversion$],[$Work in process, beginning,$106,000,70\%,40\%$