LB Home Paint Company produces exterior latex paint, which it sells in one$-$gallon containers. The company has two processing departments$$Base Fab and Finishing. White paint, which is used as a base for all the company$$s paints, is mixed from raw ingredients in the Base Fab Department. Pigments are then added to the basic white paint, the pigmented paint is squirted under pressure into one$-$gallon containers, and the containers are labeled and packed for shipping in the Finishing Department.

Information relating to the company$$s operations for April follows:

$1.$ Issued raw materials for use in production: Base Fab Department, $$851,000$; and Finishing Department, $$629,000$

$2.$ Incurred direct labor costs: Base Fab Department, $$330,000$; and Finishing Department, $$270,000.$

$3.$ Applied manufacturing overhead cost: Base Fab Department, $$665,000$; and Finishing Department, $$405,000.$

$4.$ Transferred paint that had been prepared for shipping from the Finishing Department to Finished Goods, $$3,200,000.$

The following additional information is available regarding production in the Base Fab Department

Units $($gallons$)$ in process, April $1$: materials $100\%$ complete;

Labor and overhead $60\%$ complete $30,000$

Units $($gallons$)$ started in production during April $420,000$

Units $($gallons$)$ completed and transferred to Finishing Department $370,000$

Units $($gallons$)$ in process, April $30$: materials $50\%$ complete;

Labor and overhead $25\%$ complete $80,000$

Cost data:

Work in process inventory, April $1$:

Materials $ $92,000$

Labor $21,000$

Overhead $37,000$

Total cost of work in process inventory $ $150,000$

Costs added during April:

Materials $ $851,000$

Labor $330,000$

Overhead $665,000$

Total cost added during April $ $1,846,000$

Required:

Determine the cost of ending work in process inventories and of units transferred out of the Base Fab Department in April using the weighted$-$average method.

Cost of units transferred out

Cost of ending work$-$in$-$process inventory

Determine the cost of ending work in process inventories and of units transferred out of the Base Fab Department in April using the FIFO method.

Costs of units transferred out

Cost of ending work in process inventory