D$,$ Inc., uses three departments to produce a detergent. The Finishing Department is the third and last step before the product is transferred to storage. All materials needed to give the detergent its final composition are added at the beginning of the process in the Finishing Department. The following data for the Finishing Department for October have been made available:

Production data:

In process, October $1($labor and factory overhead, $75\%$ completed$)10,000$ litres

Finished and transferred to storage $35,500$ litres

In process, October $31($direct materials, $80\%$ completed; labor and factory overhead, $50\%$ complete$)16,500$ litres

Additional data:

Work$-$in$-$process inventory, October $1$:

Cost from this department: $

Materials $22,500$

Labor $38,000$

Factory overhead $43,500$

Total costs $$104,000$

Cost added in this department:

Materials $$71,000$

Labor $153,000$

Factory overhead $131,500$

Total costs added $$355,500$

Required:

Calculate the cost of the units transferred out to finished goods inventory and the value of the ending WIP under the weighted average method.