Zebra Company manufactures Product $Z$ in a two$-$stage production cycle in Departments A and $B.$ Materials are added at the beginning of the process in Department B$.$ Zebra uses the weighted$-$average method. Conversion costs for Department B were $40\%$ complete as to the $5,000$ units in the beginning work$-$in$-$process $($WIP$)$ inventory and $50\%$ complete as to the $7,000$ units in the ending work$-$in$-$process inventory: $10,000$ units were completed and transferred out of Department B during October. An analysis of the costs relating to work$-$in$-$process inventories and production activity in Department B for October follows:

$\backslash$table$[[,$Transferred$-$in$,,],[,$Costs,Materials Costs,Conversion Costs$],[$WIP$,0$ctober $1$:$,$$$10,000,$$$3,000,$$$1,000$