Can someone explain how they came up with the below sums? Thank you.

Cost of Production and Journal Entries AccuBlade Castings Inc. casts blades for turbine engines. Within the Casting Department, alloy is first melted in a crucible, then poured into molds to produce the castings. On May 1, there were 230 pounds of alloy in process, which were 60% complete as to conversion. The Work in Process balance for these 230 pounds was $32,844, determined as follows: During May, the Casting Department was charged $350,000 for 2,500 pounds of alloy and $19,840 for direct labor. Factory overhead is applied to the department at a rate of 150% of direct labor. The department transferred out 2,530 pounds of finished castings to the Machining Department. The May 31 inventory in process was 44% complete as to conversion.

Material	Conversion	Total
Openning WIP	30360	2484
Current period Cost allocated to WIP	0	1840
Total Opening WIP	30360	4324
Transfered and Completed	322000	46000
Total Cost Transfered	352360	50324	402684