Campo company uses a process costing system. On March 1, it had no work in process inventory. During the month it started 1,20,000 liters of product and shipped 960,000 liters to its upstream distribution partner. The cost of the resources used by campo in March amounted to $408,330 direct materials and $1,521,370 conversion costs. The production supervisor estimates that the ending work in process is 40% complete on March 31. 

Determine

A. Cost of product shipped 

B. The cost of March 31 ending work process.