CEGIS Corporation uses the process costing system. In the month of August, the beginning inventory in the first department consisted of 400 units. The costs and percentage completion of these units in beginning inventory were:

Materials costs ................... $5,700 (65% complete)

Conversion costs ............... $6,800 (45% complete)

A total of 6,500 units were started and 5,900 units were completed and transferred to the second department during the month. The following costs were incurred in the first department during the month:

Materials costs ................... $125,500

Conversion costs ............... $207,000

The ending inventory was 50% complete in terms of materials and 35% complete in terms of conversion costs.

Required:

a. Calculate the total cost of units transferred from the first processing department to the next department and the cost of ending work in process inventory in the first processing department, during August, using the weighted- average cost method.

b. Differentiate between job-order costing and process costing.

Pleas show the workings.