Colle Manufacturing uses a weighted-average process-costing system. All materials are introduced at the start of manufacturing and conversion costs are incurred evenly throughout the process. The company's beginning and ending work-in-process inventories totaled 10,200 units and 21,300 units, respectively, with the latter units being 2/3 complete at the end of the period. Colle started 36,800 units into production and completed 25,700 units. Manufacturing costs follow. Beginning work in process: Materials, $67,000; conversion cost, $248,000 Current costs: Materials, $209,000; conversion cost, $530,000