During March, a bottling company had the following selected data concerning the manufacture of their diet soda, a new product.

Production Flow Physical Units

Completed and transferred to the next department 100

Add: Ending work-in-process inventory 10 (40% complete as to conversion)

Total units to account for 110

Less: Beginning work-in-process inventory 20 (60% complete as to conversion)

Units started during March 90

All material is added at the beginning of processing in this department, and conversion costs are added uniformly during the process. The beginning work-in-process inventory had $120 of raw material and $180 of conversion costs incurred. Material added during March was $540 and conversion costs of $1,484 were incurred. The bottling company uses the Weighted Average process-costing method. The total raw material costs in the ending work-in-process inventory for March is