Assurer Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month.

1. determine the cost of ending work in process inventory.

2. using Assurer Inc. data, determine the cost of the units that were completed and transferred to the next department.

Work in process, beginning: Units in process Percent complete with respect to materials.... Percent complete with respect to conversion.... 300 80% 70% Costs in the beginning inventory: Materials cost Conversion cost S1,368 S8,064 Units started into production during the month. Units completed and transferred out 11,000 11,000 Costs added to production during the month Materials cost Conversion cost S64,948 $412,179 Work in process, ending: Units in process Percent complete with respect to materials... Percent complete with respect to conversion... 300 80% 1000