Healthway uses a process costing system to compute the unit costs of the materials it produces.

It has three departments: Mixing, Tableting and Bottling.

In Mixing, the ingredients for the minerals are measured, sifted, and blended together. The mix is transferred out in litre containers.

The Tableting Department takes the powdered milk and places it in capsules. One litre of powdered milk converts into 1600 capsules. After the capsules are filled and polished, they are transferred to bottling, where they are placed in bottles, which are then affixed with a safety seal and a lid and labelled. Each bottle receives 50 capsules.

During July, the following results are available for the first two departments (direct materials are added at the beginning of both departments)

	Mixing	Tableting
Beginning Inv.
Physical units	5 litres	4,000 capsules
Costs:
Direct Mat	$120	$32
Direct Labour	$128	$20
Overhead	?	?
Transferred in	-----	140
Current production:
Transferred out	125 litres	198,000 capsules
Ending inv.	6 litres	6000 capsules
Costs:
Direct Mat	$3144	$1584
Transferred in	--	$15,490
Direct Labour	4,096	1,944
Overhead	?	?
Percentage of Completion:
Beginning Inventory	40%	50%
Ending Inventory	50	40

Overhead in both departments is applied as a percentage of direct labour costs. In the Mixing Department, overhead is 200 percent of direct labour. In the Tableting Department, the overhead rate is 150 percent of direct labour

Required:

1. Calculate the costs allocated to both the Goods Transferred out and the units in ending work in process at the end of the period in the Tableting department using a weighted average method. Round unit costs to four decimal places. Show all calculations and explain methology