Oriole University uses a weighted$-$average process cost system to accumulate costs incurred in handling student applications in the admissions department. When an application is completed, it is forwar'ded to the appropriate academic department for final processing. The following processing and cost data pertain to March.

Applications in process on March $1260$

Applications started in March $1,130$

Completed applications during March $1,090$

Applications still in process at March $31$ were $100\%$ complete as to materials $($forms$)$ and $70\%$ complete as to conversion costs.

Beginning WIP:

Direct materials $$2,340$

Conversion costs $,10,790$

March costs:

Direct materials $,$$$8,919$

Direct labor $,40,560$

Overhead $,11,050$