Gullen Partners produces cleaning solvents. On September $1,$ it had no work$-$in$-$process inventory. It started production of $61,200$

gallons of solvent in September and completed production of $52,200$ gallons. Cost records at Gullen show the following for

September.

Required:

The production supervisor estimates that the ending work in process is $62$ percent complete on September $30.$ Compute the cost of

solvent completed and the cost of the solvent in work$-$in$-$process ending inventory as of September $30.$

Note: Do not round intermediate calculations.