ABC Corporation uses weighted- average method in its processing costing system. Data concerning the first department of the company, for the month of December, are given below: Beginning Inventory 700 units The beginning work in process inventories were 75% completed in relation to material and had a cost of $11,500 , and 65% completed in relation to conversion and had a cost of $22,500. 8,600 units were sent into production, in the month of December. During the month, a total of 7,800 units were completed and transferred into the next department. The ending work in process inventory were completed at 50% and 65% , in relation to material and conversion, respectively. The total cost of production added during the month were $507,800 in relation to material cost and $490,000, in relation to conversion cost. Required: a. Calculate the cost of the units completed to transfer into the next department of ABC Corporation and the cost of the ending work in process inventory in the first department.