Bachelet Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Work in process, beginning: 400 Units in process Percent complete with respect to materials Percent complete with respect to conversion 90% 40% Costs in the beginning inventory Materials cost Conversion cost 756 $4,448 Units started into production during the month Units completed and transferred out 13,000 13,000 Costs added to production during the month: Materials cost Conversion cost 29,949 $362,127 Work in process, ending: 100 Units in process Percent complete with respect to materials Percent complete with respect to conversion 508 30%