General Fabricators assembles its product in two departments. It has two departments that process all units: Cutting and Finishing. During October, Cutting department allocated a total cost of $75,000 to units that were finished in the cutting process and transferred to the finishing process.

In October, beginning work in process in the finishing department was 75% complete as to conversion. Direct materials are added at the end of the finishing process. Conversion costs are added evenly in the finishing process. Beginning inventories in finishing department included $9,000 for transferred-in costs and $20,000 for conversion costs. Ending inventory in finishing department was 30% complete. Additional information about the departments in October follows:

	Finishing
Beginning WIP units	20,000
Units started this period	50,000
Units transferred this period	50,000
Ending WIP units	20,000
Materials costs added	$28,000
Direct Manufacturing Labor added	$40,000
Other Conversion costs added	$24,000

Required:

1. Determine a) the amount of ending WIP, b) the amount of transferred- out cost (credit amount), usingWeighted Averagefor the finishing department.