Avignon 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 900

Percent complete with respect to materials 80%

Percent complete with respect to conversion 10%

Costs in the beginning inventory:

Materials cost $6,768

Conversion cost $3,186

Units started into production during the month 10,000

Units completed and transferred out 10,100

Costs added to production during the month:

Materials cost $97,104

Conversion cost $356,940

Work in process, ending:

Units in process 800

Percent completed with respect to materials 90%

Percent complete with respect to conversion 20%

Complete the following table:

	DM	CC
Equivalent Units of Production	units	units
Cost per equivalent Unit (round to 2 decimal place)	$	$
Ending Inventory Value(round to nearest whole dollar)			$
Transferred Out value (round to nearest whole dollar)			$