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Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted-average method of process costing. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June):

Work in ProcessMixing Department
Debit		Credit
June 1 balance	28,000	Completed and transferred to Finished Goods	?question mark
Materials	120,000
Direct labor	79,500
Overhead	97,000
June 30 balance	?question mark

The June 1 work in process inventory includes 5,000 units with $16,000 in materials cost and $12,000 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 50% complete with respect to conversion. During June, 37,500 units were started into production. The June 30 work in process inventory consisted of 8,000 units 100% complete with respect to materials and 40% complete with respect to conversion.

15-a. What is the total cost to be accounted for?

15-b. What is the total cost accounted for?