Exercise $4$A$-9($Algo$)$ Equivalent Units; Equivalent Units of Production; Assigning Costs$-$FIFO Method LO$4-6,$ LO$4-7,$ LO$4-8]$

Jarvene Corporation uses the FIFO method of process costing. The following data are for the most recent month of operations in one of the company's processing departments:

$\backslash$table$[[\backslash$table$[[$Units in beginning inventory$],[$Units started into production$],[$Units in ending inventory$],[$Units transferred to the next department$]],\backslash$table$[[450],[4,290],[270],[4,470]],],[\backslash$table$[[$Percentage completion of beginning inventory$],[$Percentage completion of ending inventory$]],\backslash$table$[[$Materials$],[60\%$