Believue Chemicals had beginning work-in-process inventory of $244,265 on March 1. Of this amount, $102,180 was the cost of direct materials and $142,085 was the cost of conversion. The 24,080 units in the beginning inventory were 45 percent complete with respect to direct materials and 65 percent complete with respect to conversion costs. During March, 58,120 units were transferred out and 14,400 remained in ending inventory. The units in ending inventory were 70 percent complete with respect to direct materials and 15 percent complete with respect to conversion costs. Costs incurred during March amounted to $852,620 for direct materials and $985,151 for conversion. a-1. Compute the cost of goods transferred out and the cost of ending inventory for March using the FIFO method. a-2. Is the ending inventory higher or lower under the weighted-average method compared to FIFO?