Sanchez & Company produces paints. On July $1,$ it had no work$-$in$-$process inventory. It starts production of $100,000$ gallons of paint in July and completes $78,000$ gallons. The costs of the resources used by Sanchez in July consist of the following:

Materials $ $203,530$

Conversion costs $($labor and overhead$)270,300$

Required:

The production supervisor estimates that the ending work$-$in$-$process is $85$ percent complete. Compute the cost of paint transferred to finished goods and the amount in work$-$in$-$process ending inventory as of July $31.($Do not round intermediate calculations.$)$