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 asfollows: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.