Company manufactures file cabinets. The following cost information is available for the month of December.

Beginning work in process
Direct materials	$	37,000
Conversion cost		59,000
December costs
Direct materials		67,000
Conversion cost		106,000

Incontro had 7,700 equivalent units of direct materials and 5,200 equivalent units of conversion activity during the month.

Required:

Using the weighted average method, calculate Incontro