Below is the cost information for June and July, 2020.

	Physical Units	Direct Materials	Conversions Costs	Total
Beg. Work in Progress (July 1, 2020)	250	$78,750	$77,813	$156,813
Transferred to Finished Goods	725
Ending Work in Progress (July 31, 2020)	200
Costs added July 2020		$271,875	$295,800	$567,675

The production manager informs you that the Beginning Work in Progress (July 1) was 90% complete as to direct materials and 75% complete as to conversion costs. He also estimates that the Ending Work in Progress (July 31) is 50% complete as to materials and 35% complete as to conversion costs.

Use the Five-Step Process for assigning costs. Spartans Inc uses the weighted average method for assigning costs. Clearly label and explain each step. Show all calculations.