Montreal Manufacturing Inc. has the following cost and production data for the month of April.

Beginning WIP		17,300	units
Started in production		104,900
Completed production		90,700
Ending WIP		31,500

The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of process. Costs pertaining to the month of April are as follows:

Beginning inventory costs are:
Materials		$64,200
Direct labour		21,600
Factory overhead		16,700
Costs incurred during April include:
Materials		$550,725
Direct labour		194,400
Factory overhead		395,642

Determine the costs to be assigned to the units transferred out and in ending work in process. (Round answers to 0 decimal places, e.g. 5,275.)

		Total		Material		Conversion
Beginning Inventory		$		$		$
Complete beginning WIP
Started and completed
Cost for units transferred out		$		$		$
Ending work in process
Total costs		$		$		$