For the month of September, the Marx Pickle Company had cost per equivalent urit of $$0\mathrm{.}90$ for materials mebuired in quarts. The company began the month with $590$ quarts of pickles. By the end of the month, the combary had completed $4,500$ quarts, and $890$ quarts were in process. The in procerss urits were $100$ percent complebe with respect to material and $81$ percent complete with respect to labor and owerhend.

Determine the cost of the ending Work in Process imentory and the cost of items completed and transferred to Finished Goods itventory. $($Round anrwers to $2$ decimal placer, $45\mathrm{.}52\mathrm{.}75.)$

Cont of the endigg wark in process inwentory

$ $$

Cost of items completed and transferred to finished goods inventory

$5$