At the beginning of January, 3,000 tons of raw materials A were taken to the empty furnace and 1,500 tons of X products were obtained from the 2,600 tons of this. The burning process of the last 400 ton portion taken to the furnaces continues as of the end of the month. This part is located in the middle of the burning period. The direct first item and material expense is 160.000TL, the direct labor expense is 95.000TL and the general production expense is 150.000TL. The degree of completion in terms of expenses is 50%. Calculate the cost of completed products and end of half product