AL Corporation produces a product that passes through two departments. For January, the following equivalent unit schedule was prepared for the first department:

	Materials	Conversion
		Cost
Units completed	120,000	120,000
Units in EWIP Fraction complete:
Materials (10,000 100%)	10,000
Conversion (10,000 40%)		4,000
Equivalent units of output	130,000	124,000

Costs assigned to beginning work in process:

	Materials:	$68,000
	Conversion:	$33,000

Manufacturing costs incurred during the month:

	Materials:	$75,000
	Conversion:	$60,000

Required:

A.	Compute the unit cost for January using the weighted average method.
B.	Determine the cost of goods transferred out.
C.	Determine the cost of ending work in process.