Shiny Metals had a cost per equivalent unit of $6.00 for direct materials. Materials are added at the beginning of the first process. There were 20,000 units in work in process at the beginning of the period. During the period, 45,000 units were started. At the end of the month, only 5,000 units were not completed.

a. What were the total direct materials costs to account for?

b. What were the costs for direct materials transferred out using the weighted average method?