Weighted Average Method, Unit Cost, Valuing Inventories

Applegate Enterprises produces premier raspberry jam. Output is measured in pints. Applegate uses the weighted average method. During January, Applegate had the following production data:

$\backslash$table$[[$Units in process, January $1,60\%$ complete,$108,000$ pints$],[$Units completed and transferred out,$720,000$ pints$],[$Units in process, January $31,40\%$ complete,$225,000$ pints$],[$Costs:$,],[$Work in process, January $1,$$$162,000$