At the start of July, the Speedway Wax Company had beginning Work in Process of $2,700$ units that were $80$ percent complete with respect to material and $40$ percent complete with respect to conversion costs. The cost of the units was $$7,530($ $$5,380$ of material and $$2,150$ of conversion costs$).$ During the month, the company started production of $36,600$ units and incurred $$231,400$ of material cost and $$97,000$ of labor and overhead. Costs per equivalent unit were $$7\mathrm{.}00$ for material and $$2\mathrm{.}70$ for labor and overhead $($conversion costs$).$ The cost of items completed was $$360,840($ $$260,400$ for materials and $$100,440$ for labor and overhead$).$ Units in ending Work in Process are $40$ percent complete with respect to material and $10$ percent complete with respect to conversion costs.

a$.$

Prepare a reconciliation of units.

b$.$ What is the cost of ending Work in Process?