Haffiner Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below Beginning work in process inventory 600 $ 7,900 $9,200 Units in beginning work in process inventory Materials costs Conversion costs Pereent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Units t Materials costs added during the month Conversion costs added during the month Ending work in process inventorys 85% 558 7,100 6,200 $102,800 184,500 ransferred to the next department during the month Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 1,500 60 50% work in process inventory in the frst processing department according to the company's cost system is closest to equivalent unilt" to 3 declimal places.)