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 company uses FIFO costing. The following data for the Finishing Department for October have been made available:

Production data:

In process, October 1 (labor and factory overhead, 75% complete)	10,000 litres
Started	40,000 litres
Finished and transferred to storage	35,000 litres
In process, October 31 (labor and factory overhead, 50% complete)	15,000 litres

Additional data:

Work-in-process inventory, October 1:

	$
Cost from this department:	21,500
Materials	39,000
Labor	42,000
Factory overhead	$140,500

Cost added in this department:

Materials	$70,000
Labor	162,500
Factory overhead	130,000
	$362,500

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.