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