Brokia Electronics manufactures various types of cell phones and uses process costing. For the current month, information concerning the Finishing Department appear below:

	Materials			Conversion
Equivalent units in ending work in process inventory		2,160			870
Cost per equivalent unit	$	15.56		$	5.53

A total of 20,100 units were completed and transferred to the next processing department during the period.

Required:

1. Compute the cost of ending work in process inventory for materials, conversion, and in total.

2. Compute the cost of the units completed and transferred out for materials, conversion, and in total.

(Round your final answers to the nearest whole dollar amount.)