Santiago Manufacturing Company began operations on January 1. During the year, it started and completed 2,000 units of product. The company incurred the following costs.

1.	Raw materials purchased and used$4,700.
2.	Wages of production workers$5,100.
3.	Salaries of administrative and sales personnel$2,600.
4.	Depreciation on manufacturing equipment$3,800.
5.	Depreciation on administrative equipment$1,900.

Santiago sold 1,650 units of product.

Required:

a.

Determine the total product cost for the year. ___________________

b	Determine the total cost of the ending inventory.(Do not round intermediate calculations.) ________________