Anders Incorporated uses the weighted-average method in its process costing system. The follo the company's 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 890 Costs in the beginning inventory: Materials cost Conversion cost Units started into production during the month Units completed and transferred out 61% Costs added to production during the month: Materials cost 19% Conversion cost $2,186 $2,756 18,900 19,300 Work in process, ending: Units in process $*60,367 $521,353 Percent complete with respect to materi