26. (Cost assignment; weighted average) Thomson Co. uses weighted average process costing. The company’s cost accountant has determined the following production and cost per EUP information for January 2001:

Units transferred out during month 256,000 Units in ending inventory (100% complete as to direct material;

80% complete as to direct labor; 95% complete as to overhead) 37,000 Direct material cost per EUP $3.75 Direct labor cost per EUP $4.96 Overhead cost per EUP $5.10

a. What is the cost of the goods transferred during January?

b. What is the cost of the goods in ending inventory at January 31, 2001?

c. What is the total cost to account for during January?