Foghom Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 11,000 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $22, 400. A total of 44,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.20 for materials and $3.40 for conversion costs. The total cost of the units completed and transferred out of the department was: Frappuccino Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 3,000 units that were 70% complete with respect to materials and 60% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $11,000. During the period, 9,000 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $200 for material and $3.00 for conversion costs. The cost of units transferred out during the month was: In May, one of the processing departments at Springer Corporation had beginning work in process inventory of $16,000 and ending work in process inventory of $27,000. During the month, the cost of units transferred out from the department was $150,000. In the department's cost reconciliation report for May, the total cost to be accounted for under the weighted-average method would be In February, one of the processing departments at Bungalow Corporation had beginning work in process inventory of $26,000 and ending work in process inventory of $35,000. During the month, $290,000 of costs were added to production and the cost of units transferred out from the department was $281,000. In the department's cost reconciliation report for February, the total cost to be accounted for under the weighted-average method would be