Fish Fillet Incorporated obtains fish and then processes them into frozen fillets and then prepares the frozen fish fillets for distribution to its retail sales department. Direct materials are added at the initiation of the cycle. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some fillets are spoiled due to non detectable defects. Inspection occurs when units are 50% converted. Spoiled fillets generally constitute 3.5% of the good fillets. Data for April 2018 are as follows:

WIP, beginning inventory April 1, 2018

80,000 fillets

Direct materials (100% complete) Conversion costs (50% complete)

Started during April

150,000 fillets

Completed and transferred in April

200,000 fillets

WIP, ending inventory April 30, 2018

16,000 fillets

Direct materials (100% complete) Conversion costs (20% complete) Costs for April: WIP, beginning Inventory:

Direct materials

$ 110,000

Conversion costs

80,000

Direct materials added

290,200

Conversion costs added

376,130

What are the amounts of direct materials and conversion costs assigned to ending work-in-process using the weighted-average process-costing method?