1. For the month of December, AAA Company reported the following production data for finishing department:

Transferred in 75,000

Transferred to next department 59,250

In process, end (1/3 converted) 15,750

All raw materials are added in the 1^St Department while packaging materials are added at the end of the process in this department. Cost data for finishing Department this period are as follows:

Transferred in unit cost $12.70

Direct materials unit cost per EUP $8.50

Labor cost, this department $41,280

Applied overhead, 112.5% of labor cost

The total costs to account in the Finishing Department amounted to (WAVE):