Easton Co. produces its product through a single processing department. Direct materials are added at the start of production, and direct labor and overhead are added evenly throughout the process. The company uses monthly reporting periods for its weighted-average process cost accounting system. Its Goods in Process Inventory account follows after entries for direct materials, direct labor, and overhead costs for October.

Its beginning goods in process consisted of $60,830 of direct materials, $176,820 of direct labor, and $1109,988 of factory overhead. During October, the company started 280,000 units and transferred 306,000 units to finished goods. At the end of the month, the goods in process inventory consisted of 41,200 units that were 80% complete with respect to direct labor and factory overhead.