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.

Work in process, beginning:
Units in process	300
Percent complete with respect to materials	80%
Percent complete with respect to conversion	70%
Costs in the beginning inventory
Materials cost	$1,368
Conversion cost	$8,064
Unite started into production during the month	11,000
Units completed and transferred out	11,000
Costs added to production during the month
Materials cost	$64,948
Conversion cost	$412,179
Work in process, ending:
Percent complete with respect to materials	80%
Percent complete with respect to conversion	10%

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.