Bremen Fitness Products produces a sports drink. On October 1, it had no work-in-process inventory. It started production of 13,400 cases of the drink in October and shipped 10,000 cases to retailers. (Bremen holds no finished goods inventory.) The costs of the resources used by Bremen in October consist of the following.

Materials	$ 87,523
Conversion costs (labor and overhead)	237,715

Required:

The production supervisor estimates that the ending work in process is 55 percent complete on October 31. Compute the cost of cases shipped and the amount in work-in-process ending inventory as of October 31.

Note: Do not round intermediate calculations.