The Packaging Department started the month with $400$ units in process, received $3,000$ units from the Finishing Department, and transferred $3,300$ units to Finished Goods. Direct materials are added at the end of the month and the equivalent units of production. The company uses the weighted$-$average method.

Production Cost Report $-$ Packaging Department

UNITS

Units to account for:

$$

$$

$\backslash$table$[[,$Equivalent Units$],[$Physical$,$Transferred,Direct,Conversion$],[$Units$,$In$,$Materials,Costs$]]$

Total units to account for $$

Units accounted for:

$\backslash$table$[[$Completed and transferred out,$3300,,],[$Ending work$-$in$-$process,$100,=,-],[$tal units accounted for,$3400,=,$Longrightarrow