1)XX company makes baseball- style hats. Material is introduced at the beginning of the process in cutting department

Work in process beginning	50,000 units
100% complete for direct material, 40% completed for conversion costs
Units started during February	225,000
Units completed during February	200,000
Work in process ending	75,000 unit
100% complete for direct material, 20% completed for conversion costs

Costs

WIP beginning actual costs of direct material, 70,500; actual costs of conversion, 34,050
Direct material added during February	342,000
conversion added during February	352,950

Assuming XX uses the weighted-average method to account for inventories, the equivalent costs of work for the month of February are