Bremen Fitness Products produces a sports drink. On October $1,$ It had no work$-$In$-$process Inventory. It started production of $12,200$ cases of the drink In October and shipped $9,400$ cases to retallers. $($Bremen holds no finished goods inventory.$)$ The costs of the resources used by Bremen in October consist of the following.

Materials

Conversion costs $(1$abor and overhead$)$

$87,523$

$208,951$

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 intermedlate calculations.

Cost of cases shipped

Work$-$in$-$prooess ending inventory