E Corporation uses FIFO to calculate inventory values and has calculated the following data:

	Direct Materials	Conversion Costs
Cost Information:
Associared with Beginning WIP (From Prior Period)	$43,708	$35,550
Incurred in the Current Period	$112,000	$88,200
Equivalent Units:
Completing Beginning WIP	1,200	3,600
Started and Completed	26,000	26,000
Starting Ending WIP	1,200	1,00

a) What is cost completed and transferred out for Direct Materials?

b) What is cost completed and transferred out for Conversions Costs?