Use below information for Questions $1$ to $4$: The smelting department of Company X has following production and cost data for September:

Production: Beginning WIP $200$ units that are $100\%$ complete as to materials and $85\%$ complete as to conversion costs; units started into production $1,000$ units; units transferred out to next department $910$ units; ending WIP are $100\%$ complete as to materials and $48\%$ complete as to conversion costs.

Manufacturing costs: Beginning WIP TL$8,800$ materials, TL$9,240$ labor and TL$2,800$ MOH costs. In current period, TL$50,100$ worth of materials, TL$25,400$ worth of labor and TL$35,000$ worth of MOH costs are incurred.

Q$-1)$ Compute the material cost portion of the ending inventory if the company uses WA method to compute equivalent units.

Q$-2)$ Compute the convencion portion of the ending inventory if the company uses FIFO method to compute equivalent units.

Q$-3)$ Compute the material cost portion of the transferred out inventory if the company uses FIFO method to compute equivalent units.

Q$-4)$ Compute the conversion cost portion of the transferred out inventory if the company uses WA method to compute equivalent units.