Preform, Incorporated, uses the weighted-average method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow: Units Materials Labor Overhead Work in process inventory, beginning 5,000 $ 4,320 $ 1,040 $ 1,790 Units started in process 45,000 Units transferred out 42,000 Work in process inventory, ending 8,000 Cost added during the month $ 52,800 $ 21,500 $ 32,250 The beginning work