Section E: Basic Product Costing Rams Corporation produces syrups that it sells to candy makers. On September 1, it had no work-in-process inventory. It started production of 41,000 gallons of syrup in September and completed production of 38,000 gallons. The costs of the resources used by Rams in February consist of the following: Materials $ 89,100 Conversion costs (labor and overhead) 110,820 The production supervisor estimates that the ending work-in-process is 40 percent complete on September 30. Compute the cost of syrup completed and the cost of the syrup in work-in-process ending! inventory as of September 30