Exercise 6-37 (Static) Process Costing (LO 6-1) Gullen Partners produces cleaning solvents. On September 1, it had no work-in-process inventory. It started production of 56,000 gallons of solvent in September and completed production of 47,000 gallons. Cost records at Gullen show the following for September. Materials Conversion costs (labor and overhead) Required: $ 47,660 54,871 The production supervisor estimates that the ending work in process is 62 percent complete on September 30. Compute the cost of solvent completed and the cost of the solvent in work-in-process ending inventory as of September 30. Note: Do not round intermediate calculations. Cost of solvent completed Work-in-process ending inventory