The Rainbow Paint Company uses a process-costing system. Materials are added at the beginning of a particular process, and conversion costs are incurred uniformly. Work-in-process at the beginning of the month is 40 percent complete; at the end, 20 percent. One litre of material makes one litre of product. Data are as follows:

Beginning inventory ...............................................................600 L
Direct materials added .......................................................8,200 L
Ending inventory .................................................................1,000 L
Conversion costs incurred ................................................$25,800
Cost of direct materials added .........................................$55,700
Conversion costs, beginning inventory .............................$ 2,200
Cost of direct materials, beginning inventory ..................$ 3,700

Use the weighted-average method. Prepare a schedule of output in equivalent units and a schedule of application of costs to products. Show the cost of goods completed and cost of ending work-in-process.