1 Sumter Corporation uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month: Work in process, beginning: Units in process Percent complete with respect to materials Percent complete with respect to conversion Costs in the beginning inventory: Materials cost Conversion cost Units started during the month 6,000 60% 20% $ 78,200 $3,600 ? Units completed and transferred out during the month 70,000 Costs added to production during the month: Materials cost Conversion cost Work in process, ending: Units in process Percent complete with respect to materials Percent complete with respect to conversion $286,600 $216,000 8,000 75% 25% How many units were started into production during the month