Sapphire Inc. manufactures and sells shirts. It has two departments: Stitching and Finishing. The Stitching department has opening inventory of $500$ shirts comprised of direct materials of $$7,500$ and conversion costs of $$2,500.$ The units are estimated to be $60\%$ complete with respect to conversion costs. During the month of December, $4,500$ units were started and $3,000$ shirts were completed and transferred to the Finishing department. The ending inventory is $75\%$ complete with respect to conversion costs. The following costs were incurred during the month:

Direct materials

$$67,500$

Conversion costs

$46,250$

Total costs

$$113,750$