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.

Use the weighted-average process-costing method. What amounts are assigned to ending work-in-process for direct materials and conversion costs, respectively? Round to the nearest doll

April 2018 Data