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.