CH4-103. Allegretti Corporation uses the weighted-average method in its process costing. The following data concern the company's Assembly Department for the month of January. Cost per equivalent Unit material $32.60

Cost per equivalent Unit conversion $ 17.20

Equivalent units in ending work in process materials 1,190

Equivalent units in ending work in process conversion 420

During the month, 8,700 units were completed and transferred from the Assembly Department to the next department. Required: Determine the cost of ending work in process inventory and the cost of units transferred out of the department during January using the weighted-average method.