Hindsville produces a cleaning solvent. Production of 200,000 gallons was started in February. 170,000 gallons were completed. material costs were $138,220 for the month while conversion costs were $116,380. There was no beginning work in process. the ending work in process was 60% complete. What is the total cost of the product that was completed and transferred to finished goods? What is the value of the ending work in process?