Victory Company uses weighted average process costing. The company has two production processes. Conversion cost is added evenly throughout each process. Direct materials are added at the beginning of the first process. Additional information for the first process follows.

$\backslash$table$[[$a$),$Units,$\backslash$table$[[$Direct$],[$Materials$],[$Percent$],[$Complete$]],\backslash$table$[[$Conversion$],[$Percent$],[$Complete$]]],[$Beginning work in process inventory,$71,000,100\%,80\%$