3. Zelda Corporation uses weighted average method in its processing costing system. Data concerning the first department of the company, for the month of August, are given below: Beginning Inventory 400 units The beginning work in process inventories were 55% completed in relation to material and had a cost of $13,200, and 75% completed in relation to conversion and had a cost of $21,300. 7,800 units were sent into production, in the month of August. During the month, a total of 7,900 units were 100% completed and transferred into the next department. The ending work in process inventory were completed at 60% and 65%, in relation to material and conversion, respectively. The total cost of production added during the month were $511,000 in relation to material cost and $478,382, in relation to conversion cost. Required: a. Calculate the cost of the units completed to transfer into the next department of Zelda Corporation and the cost of the ending work in process inventory in the first department. (15 Marks)