Superior Micro Products uses the weighted-average method in its process coting system. Data of the Assembly Department for May appear below:

Direct Materials Direct Labor Overhead

Work in Process, May 1 (40% complete) $18,000 $5,500 $27,500

Cost added during May $238,900 $80,300 $401,500

At the beginning of month, there are 3,000 remaining unfinished units in the Work in Process inventory. Additional 32,000 units started to produce during May. At the end of month, 30,000 units have been completed and transferred out from the Assembly Department. All the materials are added at the beginning of production process. Conversion costs are evenly added into the process. At the end of month, manager believed that 60% percent of work have been done for the unfinished units remaining in the WIP inventory of Assembly Department.

Required: Please compute the cost of goods manufactured and cost of WIP ending inventory