Refer to the following information about the Painting Department in the Richardson Factory for the month of June. Richardson Factory uses the weighted-average method of inventory costing.

Beginning goods in process inventory:

Physical units 5,000 units

% complete for materials 70%

% complete for labor and overhead 25%

Materials cost from May $7,350

Labor and overhead cost from May $3,125

Product started and completed:

Physical units 40,000 units

Ending goods in process inventory:

Physical units 4,000 units

% complete for materials 40%

% complete for labor and overhead 10%

Manufacturing costs for June:

Materials $96,975

Labor and overhead $79,470

a. Compute the total cost of all units that were completed and transferred to finished goods during June.

b. Compute the total cost of the ending goods in process inventory.