Bayside, Inc. uses the weighted$-$average method in its process costing system. The following data relates to the process operations of the company for a recent month:

Beginning Work in Process Inventory:

Units in Proces: $,000$

$\%$ complete with respect to direct materials. $80\%$

$\%$ complete with respect to conversion costs... $50\%$

Ending Work in Process Inventory:

Units in Proces

$6,000$

$\%$ complete with respect to direct materials..... $90\%$

$\%$ complete with respect to conversion costs... $60\%$

Units started into production during the current month:

$15,000$

Units completed and transferred to finished goods:

$15,000$

Costs in the beginning Work in Process Inventory:

Direct materials costs

$$59,000$

Conversion costs

$$115,000$

Costs added to production during the current month: