The Assembly Department uses a process cost accounting system. The department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. During May, $$218,000$ of materials costs and $$87,700$ in conversion costs were debited to workin$-$process. The beginning work in process inventory was $$61,950$ on May $1,$ comprised of $$40,000$ of materials costs and $$21,950$ of conversion costs. The company employs the weighted$-$average method of process costing.

Other data for the month of May are as follows:

Beginning work in process inventory, $\frac{5}{1}$

$2,500$ units

$(30\%$ complete$)$

Units started in May

$9,500$ units

Ending work in process inventory, $5/31$

$3,000$ units

$(40\%$ complete$)$