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Savannah Textiles Company manufactures a variety of natural fabrics for the clothing industry. The following data pertain to the Weaving Department for the month of

Savannah Textiles Company manufactures a variety of natural fabrics for the clothing industry. The following data pertain to the Weaving Department for the month of September.

Equivalent units of direct material (weighted-average method) 55,000
Equivalent units of conversion (weighted-average method) 47,000
Units completed and transferred out during September 45,000

The cost data for September are as follows:

Work in process, September 1
Direct material $ 91,900
Conversion 41,580
Costs incurred during September
Direct material $ 161,100
Conversion 254,520

There were 15,000 units in process in the Weaving Department on September 1 (100% complete as to direct material and 40% complete as to conversion).

Required:

Compute each of the following amounts using weighted-average process costing.

1. Cost of goods completed and transferred out of the Weaving Department.

2. Cost of the September 30 work-in-process inventory in the Weaving Department.

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