Dragan Company makes a variety of chemicals. Its Mixing department had the following information regarding costs and output:

Tiller Company produces one product in a process-costing system involving several departments. The first department's costs and output for the month of June 2012 are as follows:

Units:
Beginning WIP*	34,000	units
Started during June	280,000	units
Completed during June	254,000	units
Ending WIP#	60,000	units

Costs:
Beginning WIP:
Direct materials	$85,600
Conversion costs	49,400	$135,000
Direct materials added in current month	793,600
Conversion costs in current month	1,120,200
Total costs to account for	$2,048,800

*100 percent completed for materials, 30 percent completed for conversion costs #100 percent completed for materials, 30 percent completed for conversion costs

(a) Compute the cost of work completed.

Cost of work completed

$

Units:

Started and completed

36,700

units

Started and still in process*

12,800

units

Costs:
Direct materials	$222,750
Direct labour	$21,680
Factory overhead	$116,156

*Direct materials: 100 percent complete; Conversion costs: 30 percent complete

(a) Compute the cost of work completed.

Cost of work completed

$