Progressive company produces one product in a process-costing system involving several departments. The first department's costs and output for the month of April are as follows: units:

Beginning wip *15,000units

Started during April 140,000 units

Completed during April 120,000

Units sending wip **35,000units

Costs:

Beginning wip: direct materials$25,750

Conversion costs 3,225 $28,975

Direct materials added in current month 168,000

Conversion costs in current month 186,000

Total costs to account for $382,975

* 100% completed for materials, 40% completed for conversion costs*

* 100% completed for materials, 30% completed for conversion costs

Required:

compute the cost of work completed and the cost of the ending work-in-process inventory using the weighted-average method.