Raphael's Refining uses a weighted average process costing system. For a particular period, its opening inventory consisted of 100 items (60 per cent complete as to conversion costs) whose costs were $1600 made up of material $300 and conversion cost $1300. During the month, 1000 items were started and 950 were completed. Ending inventory of WIP was one- third complete. There was no spoilage. Costs placed in process during the month were materials $1600 and conversion costs $13 700. Materials are added at the halfway point. i. What is the amount of cost that would be allocated to goods completed in the period? ii. What is the amount of cost that would be allocated to goods completed in the period if Raphael's Refining uses a FIFO process costing system?