For the month of September, Wilber Pickle Company had cost per equivalent unit of $0.70 for materials (pickles, vinegar, spices, etc.) and $.80 for conversion costs (labor and overhead).At Wilber Pickle Company, units are measured in quarts. The company began the month with 600 quarts of pick-les. By the end of the month, the company had completed 4,500 quarts, and 900 quarts were in process. The in-process units were 100 percent complete with respect to material and 75 percent complete with respect to labor and overhead.

Required

Determine the cost of the ending Work in Process inventory and the cost of items completed and transferred to Finished Goods inventory.