Rajah makes a single product in two Departments. The production data for Dept. 2 for August Year 1 follows:

Production Cost	Last Month	This Month
Transferred in	40,750	222,750
Materials	9,500	168,750
Conversion	4,850	202,500
Quantities
In beg (40% done)	10,000
Received from Dept. 1	75,000
Completed and transferred	625,000
In Process end (60% done)	15,000

Materials are added at the start of the process, and losses normally occur during the early stages of operation. Compute the cost the WIP end using average method and COGM using FIFO method, respectively: