Funky frames makes frames. Every frame goes through 2 depts: assembly and finishing. The Beg. WIP is 100% done for DM and 40% done for CC. The Ending WIP is 100% done for DM and 30% done for CC. Funky frames uses the weighted average method.

	Physical Units	DM	CC
Beg. WIP	95	$1665	$988
Ending WIP	130
Completed	455
Costs added this year		$17,640	$11,856

Compute WIP ending for the assembly dept.

Compute cost of completed units for the assembly dept.

What is the JE for transferring completed into the next dept.?