Savannah Textiles Company manufactures a variety of natural fabrics for the clothing industry. The following data pertain to the Weaving Department for the month of September.

Equivalent units of direct material (weighted-average method) .................................60,000

Equivalent juts of conversion (weighted-average method) .........................................52,000

Units completed and transferred out during September ...........................................50,000

The cost data for September are as follows:

Work In process. September 1

Direct material ................................................................................................................ $ 94,000

Conversion ......................................................................................................................... 44,400

Costs incurred during September

Direct material ............................................................................................................. $ 164.000

Conversion ...................................................................................................................... 272,800

There were 20,000 units in process in the Weaving Department on September 1(100% complete as to direct material and 40% complete as to conversion).

Required: 

Compute each of the following amounts using weighted-average process costing.

1. Cost of goods completed and transferred out of the Weaving Department.

2. Cost of the September 30 work-in-process inventory in the Weaving Department.