Use the information below to answer the two questions that follow. A manufacturing company uses the weighted-average method in its process costing system. Operating data for the first processing department for the most recent period appear below for the number of units, direct material (DM) costs, and conversion costs (CC). Production data: Beginning work in process (WIP) inventory Started into production during the period Ending WIP inventory Cost data: Beginning WIP inventory Cost added during the period Units % of completion % of completion (DM) (CC) 1,200 20% 50% 12,000 1,000 60% 80% DM CC $12,680 $32,120 $27,260 $57,240 Q. Under the weighted-average method, what is the total cost of ending work in process inventory? ANS. $[ Q. Under the weighted-average method, what is the total cost of units transferred out? ANS. $