Resutek Corp's accountant prepared the following product cost report for the Mixing Department, the first and only department of its manufacturing process, for the month of January:

$\backslash$table$[[$Product Cost Report$],[$Where do the costs come from?,,,Direct,Conversion$],[,,,$Materials,Costs$],[$Beginning Inventory,$$,17,900,,12,000,5,900],[$Current$,274,900,,152,500,122,400],[$Total Costs to Account For,$$292,800,,164,500,128,300],[+$Total Equivalent Units,,,$66,000,64,200],[$Average cost$/$Equivalent unit,,,$2\mathrm{.}4924,1\mathrm{.}9984],[$Where do the costs go$?],[$Complete$/$Transferred:$],[$Direct Materials,$$,149,545,,60,000**$$$2\mathrm{.}4924,],[$Conversion costs,$119,907,,,60,000**$$$1\mathrm{.}9984$