the finishing department started the month with $300$ units in process, received $1,600$ units feom the assembly department, and transferred $1,700$ units to the finished goods storage area. all direct matericals are added at the beginning of the process. the units in process at the end of the month are $60\%$ complete with respect to coversion costs. the department uses the weighted$-$average method. the finishing department incurred the following costs: