Data concerning a recent periods activity in the Prep Department, the first processing department in a company that uses process costing, appear below:

	Materials	Conversion
Equivalent units in ending work in process inventory	2,150	820
Cost per equivalent unit	$ 14.26	$ 5.33

A total of 20,400 units were completed and transferred to the next processing department during the period.

Required:

1. Compute the cost of ending work in process inventory for materials, conversion, and in total.

2. Compute the cost of the units completed and transferred out for materials, conversion, and in total.

(For all requirements, round your final answers to the nearest whole dollar amount.)