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At the end of the month, Michael Company calculated equivalent units of production in the second processing department, the Packaging Department, as shown below.


 

At the end of the month, Michael Company calculated equivalent units of production in the second processing department, the Packaging Department, as shown below. UNITS Units accounted for Completed and transferred out Ending work-in-process Equivalent Units Equivalent Units Transferred In Direct Materials Costs Equivalent Units Conversion Costs 51,000 51,000 51,000 6,000 57,000 6,000 57,000 3,600 54,600 The cost per equivalent unit using the weighted average method is $5 for material costs, $6 for conversion costs, and $7 for transferred in. What is the cost of ending work-in-process for the Packaging Department?

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