Luke's Diner, a manufacturer of highly caffeinated coffee, used the weighted average method in its process costing system. Luke's Diner used a traditional costing system in the allocation of its manufacturing overhead (MOH) to production. MOH costs are allocated to production on the basis of direct labor hours logged during the period. Total estimated MOH for the period was $450,000 and total estimated direct labor hours were 50,000. The following data concerns the operations of the company's first processing department, Coffee Bean Grinding, for August 2000: Beginning work in process Costs in beginning work in process Units started in August Direct product costs added during August Ending work in process *The wage rate is $10 per hour. 100 bags of coffee beans, 100% complete with resp materials, 10% complete with respect to conversion $78,160 (of this amount, $4,000 is for direct materia 25,000 bags Direct materials $80,000 Direct labor $198,000* 400 bags, 75% completed with respect to direct mat complete with respect to conversion QUESTION 1: What is the cost of goods completed and transferred out of the Coffee Bean Grinding department during August? Round all calculations to two decimal places and final answer to the nearest dollar. A. $652,740 B. $532,293 OC. $536,136 D. $527,592 E. $534,360 QUESTION 2: What is the amount of conversion costs included in Work in Process for department 1 at the beginning of September? Round all calculations to two decimal places and final answer to the nearest dollar. A. $6,768 OB. $5,760 C. $450,360 O D. $728 E. $534,360