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 undetectable materials defects. Inspection occurs when units are 60% converted. Spoiled units generally constitute 6% of the good units. Data for December 2017 are as follows:

WIP, beginning inventory 12/1/2017	23,000 units
Direct materials (100% complete)
Conversion costs (80% complete)
Started during December	76,100 units
Completed and transferred out 12/31/2017	72,900 units
WIP, ending inventory 12/31/2017	18,800 units
Direct materials (100% complete)
Conversion costs (70% complete)
Costs for December:
WIP, beginning Inventory:
Direct materials	$150,000
Conversion costs	77,500
Direct materials added	228,400
Conversion costs added	290,000

What is the amount of direct materials and conversion costs assigned to ending work in process using the

weightedaverage processcosting method? (Round any cost per unit calculations to the nearest cent.)