Gullen Partners produces cleaning solvents. On September 1, it had no work-in-process inventory. It started production of 63,600 gallons of solvent in September and completed production of 54,600 gallons. Cost records at Gullen show the following for Septembet. 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