Aviary Company manufactures an industrial plastic compound. The company uses the weighted-average method in its process costing system. For the company's first processing department, the June 1 work in process inventory consisted of 24,600 units with $45,600 in materials cost and $67,800 in conversion cost. The June 1 work in process inventory was 40% complete with respect to materials and 30% complete with respect to conversion. During June, 20,800 units were started into production and $49,896 in materials cost and $37,592 in conversion cost were added in the month. The June 30 inventory consisted of 19,400 units that were 80% complete with respect to materials and 60% complete with respect to conversion.The next two questions are based on the following: 1 A.. Compute the department's cost of ending working process inventory., Compute the department's cost of units transferred out to the next department.