Pearce Company uses the FIFO method in its process costing system. The Mixing Department started the month with $800$ units in process that were $30\%$ complete, started in production $3,200$ units, and transferred $3,300$ units to the finished goods storage area. All materials are added at the beginning of the process and conversion costs occur evenly. The units in process at the end of the month are $35\%$ complete with respect to conversion costs. The department incurred the following costs:

View the costs.

Read the requirements.

$14$A$.$ How many units are still in process at the end of the month?

Determine the formula, then enter the amounts to calculate units in process at the end of the month.

$=$

In process units $$

$$

$=$