Outose Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to nondetectible materials defects. Inspection occurs when units are 50% converted. Spoiled units generally constitute 3% of the good units. Data for December 2015 are as follows:

WIP, beginning inventory 12/1/2015 22,300 units

Direct materials (100% complete)

conversion costs (75% complete)

Started in December 76,800 units

Completed and transferred out 12/31/2015 72,100 units

WIP, ending inventory 12/31/2015 18,200 units

Direct materials (100% complete)

Conversion costs (65% complete)

Costs for December:

WIP, beginning inventory:

Direct materials $154,000

Conversion costs 77.600

Direct materials added 229,400

Conversion costs added 291,000

What is the amount of direct materials and conversion costs assigned to ending work in process using the weighted-average process-costing method?

		$150,981; $11,024
		$32,929; $51,277
		$70,413; $47,024
		$72,345; $45,768