Harmon and Co. manufactures maple syrup and uses process costing system. The company has two departments Mixing Department and Packaging Department. The maple syrups are sold for $20 each.

Information regarding the Mixing Departments April months operation is as follows :

The department had beginning inventory of 4,300 units (80% completed with respect to material at a cost of $38,700 and 65% completed with respect to conversion at a cost of $48,000). 23,000 units of sent into production in the month of April. During the month a total of 26,000 units of maple syrup were completed a finished goods.

The ending work in process inventories were completed at 65% and 70% , in relation to material and conversion, respectively. The total cost of production added during the month were $507,800 in relation to material cost and $490,000, in relation to conversion cost.

Required:

a. Calculate the cost of the units completed to transfer into the Packaging Department of Harmon and Co. and the cost of the ending work in process inventory in the first department.