Joplin Corporation produces syrups that it sells to candy makers. On November 1, it had no work-in-process inventory. It started production of 44,900 gallons of syrup in November and completed production of 43,000 gallons. The costs of the resources used by Joplin in November consist of the following: Materials $ 78,490 Conversion costs (labor and overhead) 54,500 Required: The production supervisor estimates that the ending work-in-process is 70 percent complete on November 30. Compute the cost of syrup completed and the cost of the syrup in work-in-process ending inventory as of November 30.