Bell Computers, Ltd., located in Melbourne assembles a standardised personal computer from parts it purchases from various suppliers. The production process consists of several steps, starting with assembly of the mother circuit board, which contains the central processing unit. This assembly takes place in the CPU Assembly Department. Data for May follow:

Units to be accounted for:
	WIP, May 1: materials 20% complete; conversion 40% complete					5,000
	Started into production					29,000
	Total units					34,000
Units accounted for as follows:
	Transferred to next department					30,000
	WIP, May 31: materials 75% complete; conversion 50% complete					4,000
	Total units					34,000
Cost to be accounted for:
			Materials	Conversion	Total
		WIP, May 1	$1,500	$1,500	$3,000
		Costs added during May	$64,500	$33,700	$98,200
	Total cost to be accounted for				$101,200

Required:

(a) Assuming that the company uses weighted average product cost system, calculate the units production cost for materials and conversion costs and value the cost of ending work in process and the units transferred out in May.