Otis Jamison produces low calorie chocolate snacks. The Baking Department has the following production and manufacturing cost data for January.

Production (units): Beginning inventory has 2,200 boxes of Nibbles that are 100% total as to materials and 30% total as to conversion costs. A total of 38,000 boxes were started into production. Ending inventory of 3,500 boxes are 40% total as to conversion costs. Transferred out and completed 36,700

Manufacturing Costs (dollars): Beginning work in process inventory was $7,845, comprised of $3,160 of materials and $4,685 of conversion costs. Materials added during the month were $29,000, with labor and overhead applied during the month totaling $35,320.