1-Company VV uses the weighted-average method in its process costing system. The company has only a single processing department. The company's ending work in process inventory on August 31 consisted of 17,000 units. The units in the ending work in process inventory were 100% complete with respect to materials and 55% complete with respect to labour and overhead. If the cost per equivalent unit for August was $2.70for materials and $4.55for labour and overhead, the total cost assigned to the ending work in process inventory was? (Do not round intermediate calculations)

2-Company Q uses the weighted-average method in its process costing system. The company recorded 30,500 equivalent units of production for conversion costs for November in a department. There were 4,500equivalent units in the ending work in process inventory on November 30, 75% complete with respect to conversion costs. The November 1 work in process inventory consisted of 7,000 units, 50% complete with respect to conversion costs. A totalof 26,000 unitswere completed and transferred out of the department during the month. The number of units started during November in the department was?