October 1, 2017, Alpha Company started a new production operation using the weighted average method of process costing.During October, 9,000 units were started and 7,000 were transferred to finished goods. The October 31, work in process inventory was 100% complete as to material costs and 40% complete as to conversion costs.Material costs for the month of October were $27,000 and conversion costs were $46,800. Use this information to determine: (Round & enter final answers to: the nearest whole dollar for total dollar answers, nearest penny for unit costs or nearest whole number for units)

1. the total costs transferred to finished goods inventory for October 2017

2. the cost that should be assigned to Alpha' work in process inventory at the end of October 2017