17. The Nameless Co. uses process costing and has the following information: Materials Conversion Units completed 1,000 1,000 Units in ending WIP: 6,000 x 60% complete 3,600 -------- 6,000 x 40% complete -------- 2,400 Total EU of output 4,600 3,400 *Unit costs were $1.60 per unit for materials and $4.10 per unit for conversion.

Determine:

a. Cost of ending inventory.

b. Cost of goods completed and transferred out.